"Since the Account Type or Detail Type cannot be changed, I would like to utilize these tools to enter as much detail as possible"
Income and Expense are no different for you, but you name them, such as Donation Income, Grant Income and Donation-in-kind income; income from sales and services such as event tickets, Christmas Wreaths, whatever. This is your Statement of Financial Activities.
"what is the best way to differentiate between unrestricted, temporarily restricted and permently restricted funds."
Fund Accounting is more often managed by Balance Sheet activities. To handle restricted, unrestricted, etc, this is often done in Equity. Equity, for instance, is where you would create and manage your Net Assets. This includes the new topics for other assets and other liabilities for Deferred Inflows and Outflows. This is your Financial Position.
"How many subaccounts can you have per account? Can you have a subaccount of a subaccount? What are the exact limits on name lengths and other restrictions?"
I haven't explored all the limits yet, and I haven't found a website showing it. But the program always shows what you can do. Add one account, then teset it by adding a subaccount and a subsubaccount. You will get a warning if you are exceeding the limits.
"Can a subaccount, class and subclass be assigned a number?"
Even if there is no separate numeric field, you can always put the digits in the name as part of this text.
"We have two bank accounts - one for operational and one for capital. A challenge with this is that expenses have crossed between accounts. i.e. Operational expenses have been paid from capital account, so I will need to properly classify them by fund within each bank account. "
You always class track the details of all the data: from what bank on behalf of what account and with which other crossreferenced data is always needed. But, since these are errors, you also need to "repay" from the one bank to the other, when these errors occur. I explain this like roommates: if one roommate (bank) did not pay their own share of an expense, they need to repay the other roommate (bank account).
A city gets two Phone bills: one for Sewer Department and one for Water Department
Sewer Bank is used to pay the Whole bill, but the data is split on that check, and each phone expense is separately classed. Meanwhile, Water bank owes the Sewer Bank money.
"do I have to establish the Operational account as unrestricted and the Capital account as restricted?"
If those bank accounts hold only funds that meet that restriction, then it is good to indicate this.
I actually have a parent level of "Investment account" (bank parent level marked Not To Be Used). Then subaccounts:
Unrestricted Operations Surplus
Restricted Surplus
"If so, then I cannot enter the past activity by account."
I don't understand this comment. If you "can't" do this, then you have something set up incorrectly. We all need to be able to enter whatever happens in reality, into the bookkeeping. All past activity is always entered with all the same details as current activity, if you expect to be able to report it to the same degree.
