Have you read the Basics section of the GnuCash Tutorial and Concepts
guide (https://www.gnucash.org/docs/v5/C/gnucash-guide/index.html)
.  It is  a basic introduction to the principles of accounting although
fairly concise.

David Cousens

UH .... unfortunately basics not enough for those of us keeping the books for non-profits where we often have to deal with restricted funds/donations, both as the funds come in and are held as well as when restrictions come off when used for their intended purpose.

IF  each restricted fund has its own bank account a little easier but often there is just one "other" bank account holding all the restricted funds and sometimes in very small orgs, just the one bank account.


Michael D Novack


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