I have a nonprofit client who is using their savings account as a holding for money received.  They would like to show this as Temporary Restricted Funds account on their Balance Sheet.  She used a journal entry; but that is taking it out of savings and putting it in the equity account.  How can the funds be moved into that equity account without moving it out of Savings?  Is this possible? Or should the savings account be the Temporary Restricted Funds account?