"I simply edited the first entries in the checking and savings accounts, and changed "Opening Balance Equity" to "Unrestricted Net Assets"."

Exactly. Never use the "Beginning Balance" fields. They never asked you for Real Accounting info.

"Then I deleted the useless "Opening Balance Equity" account, since there were no entries in it."

Or, it comes back. Don't worry about it, as long as it shows 0.

"Then, since this non profit has never, and probably never will, receive restricted contributions, I renamed "Unrestricted Net Assets" to simply "Net Assets", which will undoubtedly avoid questions at the next board meeting."

Yes, exactly. I also know it is now being called Net Fund Balance.