Can someone please tell me

when using a sinking fund for items that do not happen monthly, when you do use those funds, do you add them as an income item that month and then enter the expense in the category?
I have always been perplexed how to account for those sinking funds when the item has to be paid for. Funds are typically moved from Savings account into checking account. I am wondering if I could be recording both the incoming transfer from saving as “Income” and the “Expense” of the item when I write the check.

I hope this made sense…