An equity account can only transfer to another equity account. Moving money between an equity account and a bank account would change both balances the same way. To set money aside for a purpose, transfer between two equity accounts — the cash stays in the bank.

An income account can only transfer to another income account. Moving an amount between an income account and a bank or expense account would change both balances the same way. To move revenue you recorded under the wrong income account, choose two income accounts.

An expense account can only transfer to another expense account. Moving an amount between an expense account and a bank or income account would change both balances the same way. To move spending you recorded under the wrong expense account, choose two expense accounts.