Some transactions at the bank might hide more than one transaction. A 200$ deposit at the bank might contain two check, 100$ that a friend refunded to you and 100$ of work income for instance.
That is why when we face that situation, it is possible to split this transaction
so it adds 100$ in the "Adjustments" account and 100$ in the "Incomes - Work", which still keeps a 200$ transaction in your bank account.
This way, you can methodically classify your transactions and generate correct income and expense reports