QB nonprofit - Adjust account "assets with no restrictions"

Allow me to provide a way on how you can make an adjustment, claudiaSp.

To make sure that both the Balance Sheet and the Income Statement are up-to-date on the accrual basis of accounting, you can create a journal entry so you can make the adjustments. To do this, follow the steps provided below: 

1. Go to the Company menu and select Make General Journal Entries.
2. Fill out the fields to create your journal entry. Make sure your debits equal your credits when you’re done.
3. Select Save or Save & Close.

However, I still recommend reaching out to your accountant for the accounts that you'll have to use and the proper way on how to record those accounts. 

For your reference, you can visit these articles for additional information: QuickBooks Desktop Help Articles.

Let us know if you have any other concerns with your adjustments. We'll make sure to get back to you to assist. 

Thank you for the information. Can you be more specific? What accounts should I debit and credit to make the adjustment? 

My income statement is 100% correct. My balance statement shows the correct total assets and liabilities. It's the not -restricted assets, an equity account, that has the wrong amount. This is required now by FASB.