Hello, I just took over as Treasurer for a nonprofit and am starting from scratch on the accounting.  I am trying to get caught up with over 2 years worth of transactions.   I was advised that I should have two equity accounts in my COA called unrestricted net assets and restricted net assets.  I haven't been able to figure out how to increase the amounts in those accounts.

For example, if we receive a $1000 direct contribution, the $1000 goes into the Checking account and the "Individual Contribution" income account, but how is this also going to increase the unrestricted net asset account by $1000?