Peter, This section of the Gnucash Tutorial and Concepts guide should give you an introduction to the concepts in using GnuCash https://www.gnucash.org/docs/v3/C/gnucash-guide/chapter_basics.html. GnuCash is a double entry system so every transaction has two or more components which each affect two or more accounts. Chapters 5 and 6 in the Help manual will give you some help with how to record transactions in GnuCash,
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