The Toast item Credit Tips represents the amount of funds collected from customers that pertain specifically to Tips. 

Generally, a common approach is to have Tips Collected  (under Other Charges) and Tips Paid out (under Cash Drawer) mapped to the same account and (if paid out 100%) net to 0 from an accounting standpoint.

Shogo cannot provide specific accounting treatment advisory services - so, if you are not sure how your accountant would want these handled, please check with them.