A deposit needs its context
Money moving into an account is not enough information to explain its source. A transfer from another account, a customer payment, and another receipt can look similar in a statement. Keep records of both sides of a transfer where available and note why the transaction belongs in a separate working category.
Create a link another reader can follow
Record the date, account reference appropriate for your private file, and supporting confirmation. Use a non-sensitive description when planning an introductory conversation. If the evidence is incomplete, leave a question marker rather than forcing the entry into income. A reviewer should be able to see both what you believe happened and what record supports that explanation.
Preserve the distinction in the summary
Do not lose the transfer note when moving from transaction records to a higher-level worksheet. Keep uncertain entries separate and ask what additional evidence is needed for the relevant tax task. This preparation method does not decide legal classification or the account balance. Retain the original statements and a dated version of any working summary used in a professional discussion.