Accounting Usecase

Hi , I have a UseCase which I want to implement in my ERPNext but not sure how to do it .
UseCase is simple I want to make Chart of Account and Track Income and Expense in it so that I can generate reports etc afterwards.
In income I will be receiving donations and expense can be anything .

Donation Transaction: Tr. Date, Description, Donation Category, Amount
Expense Transaction: Tr. Date, Description, Expense Category, Amount

I am a little confuse how to do it

Currently I made this