[Q] What is the appropriate accounting method here?

[Poe, Ted]

Here's the first of a few accounting-related questions I'd like help with
clearing up:

If I earn $100, my Assets:Checking account is increased by $100 as is my
Income:Salary account.

If I inherit (or receive as a gift) $100, my Assets:Checking increases, but
where would the source of the funds be?  I began to think about it as a
transfer of equity from one party to another with no obligation associated
with it, therefore my assets increase.  Is it then an Income?

Thanks,
Ted