My apologies, but I'm completely new to double entry accounting and bookkeeping. So I understand and will happily endure the chuckles and head shakes at my ridiculously elementary and naive question, but hope for help anyway.

I get that in double entry accounting everything is entered twice, a debit somewhere and a credit somewhere else. Great. Makes sense. I think.

Okay, let's say I find a hundred dollars on the ground. Great! I happily deposit this into my chequing account. Super. Now I gotta record this. No problem. I record a debit record of $100 on my chequing account.

But how on earth do I record this as a credit somewhere? It's not like all the examples in the online tutorials where, for example, if you buy a desk your furniture account goes up while your chequing account goes down. In this case, nothing went down. It came out of nowhere, basically.

So, how would one correctly record this? Some made up account for 'money found on the ground' which (very) gradually gets credits towards some indefinite infinity, or something?