Solution of problem of Membership fees Journal entry in Society accounts

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Problem :

we have newly started total 26 family members as society type group collection. Membership received of Rs.500/- & Monthly received of Rs.100/-

I have entry pass in tally in receipt site -

( A ) Membership Collection (all received cash)

1) cash a/c Dr - 500 (Under Cash In Hand)

to A' A/c - 500 (Under head----------------------?)
(Being cash received from A A/c as Membership Fees)

2) cash deposit in Bank

under contra :
Bank Account Dr. 500
to Cash A/c 500 (here Mention Person or not i m confuse, suppose mention person then entry should be pass in receipt site & Second things not mention person name then entry pass in contra site, please sir suggestion me?)

( B ) Monthly Collection ( All received in cash)

1} cash a/c dr 100

to A a/C 100

2)Bank A/c Dr. 100
to Cash / Person Name A/c -100(under head ? & entry pass easy type a/c record? please send me solution sir)

Solution : (A )

Dear there is no need to mention name of party if it is year basis then in society accounting , we create membership fees account under the head of indirect income . If it is life time fees then , it will keep under current liability as membership fees fund . The following entry will pass , you can also direct enter in bank account also

Bank Account Debit 500

Membership fees account Credit 500

( B) same membership account will create under indirect income account only and pass following entry . Bank Account debit 100 membership fees account 100 Reason for not showing A's account in voucher entry

" Main reason is that membership fees is the earning of society and it does not effect on party personally . Because receiving of cash is on the basis of donation receipt so , party name is mentioned in receipt only not in accounts . Membership account is nominal account nature and most suitable here . "