So here is my understanding and what I do.  Your daily journal entry records menu items as a credits to (pizza, beer, sandwiches, etc). and a debit to (bank acct, cash on hand).  Sometimes your cash on hand will go negative because your credit card tips exceed your cash collected.  This would give you a negative cash received so that is impossible to deposit a negative amount.  Weird but it happens all the time. Let's say you have four customers each ordering $25.00 worth of food.  Customers A, B, C D all order same item(Pizza).  Your tips are received as follows (A-$5 CC tip), (B-$5 CC tip), (C-$5 CC tip) & (d-$5 Cash tip).  

CC-Tips $15.00

• Cash Tips $5.00
• Journal Entry(s):
  • • To Record Daily Sales and funds received
      • Debit: Bank acct $115
      • Debit: Cash on Hand $5
        • Credit: Sales Pizza $100
        • Credit: Tips Payable $20
    • To Record Tips paid
      • Debit: Tips Payable $20
      • Debit: Cash on Hand $20