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"Bankings"
Bankings is cash paid into the bank. So they take cash from the machines and pay it into the bank - so debit the cash at bank account.
what would be it's journal? Can you tell more about it?
If a shop makes sales for cash, then they Dr Cash and Cr Sales.
If later (probably at the end of each day) they then take the cash and pay it into their bank account, they Dr Cash at Bank and Cr Cash.
The cash account is recording what they have in actual coins and notes. The cash at bank account is recording the cash they have in the bank.
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