The Donation Report has a new update that shows the breakdown between transactional (online) donations and manual (offline) donations. To view, navigate to Donations >> Reports >> Donations on your dashboard. You will see the breakdown in the top summary.
It’s also easy to view manual vs online donations at the individual donation level. The column Manual Entry indicates whether the donation happened online (No) or offline (Yes).
And you can view a report of all Manual Donations by going to Donations >> Manual Donations.