I happened on this through trial and error, and don't see any reference to it here so I wonder if I have it right.
We are currently recording deposits through Fund Accounting, not using the Contributions link for now. All money is deposited to the primary checking account. For unrestricted contributions we enter
01-1110-000 Primary Checking DB $100.00
01-4XXX-000 Unrestricted Income Account CR $100.00
But when we record a deposit of restricted contributions we are entering
02-1110-000 Primary Checking DB $75.00 (Fund 02, for example)
02-4XXX-000 Restricted Income Account CR $75.00
Is this the idea? Both Balance Sheet and Balance Sheet by Fund reports look right, but I don't see anyone referring to the Fund Number when giving examples of restricted deposits here, so I have to wonder...