KB66
Sometimes you receive money from Customers in your bank account and do not know which customer it is, but you still need to do an Account reconciliation. There are several ways to handle this, but our recommended method is to receipt the money into an Unknown receipts liability account.
If you don’t have such an account, create one in an appropriate place in your General ledger. It can either be a liability account which has a positive value or (gasp!) an asset account that will have a negative value. Until you identify the debtor, you owe this money to someone – in fact, it may have been an inadvertent deposit so you cannot classify it as income.