Transaction Type Account TypeExample AccountDebitCreditComment
PledgePledge Receiveable1200$200 The given example is a pledge for $200.00.  A single Installment of $50 bucks was collected, then later on the remainder was written off.  Typically the Write off account is on the income statement as an expense account.  
PledgeRevenue4000 $200
Pledge PaymentCash1000$50 
Pledge PaymentPledge Receiveable1200 $50
Pledge Write OffPledge Write Off (Doubtful Pledges)4400 $150
Pledge Write OffPledge Receiveable1200$150