Well, yes, but the existing paper system is hardly transparent! :-)
I'm really only trying to work things out from what has to be on the
annual return to the CofE.
The restricted and unrestricted funds are at least basically separated
by being in separate accounts.
If the restricted funds are in a separate bank account, especially if it
is a deposit account, you have simple options compared to those of us
who keep books for organizations that so not have funds segregated that
way.
a) You can just partition the deposit account. Won't interfere with
check reconciliation to have it partitioned.
b) You won't perceive yourself as doing any extra work since going to be
a REAL transaction moving funds from "deposit" to "current" when paying
ans expense that qualifies for the use of that restricted fund.
Michael D Novack
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