What account has this been received into? Was it your normal business bank account
What are the tax rules in your jurisdiction with respect to “pandemic unemployment compensation”? The issue being entries into an accounting package must be done in a manner consistent with the local tax rules not Managers capabilities.
For example in Australia see posts in this thread
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What country are you in?
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What Manager Chart of Account entries are you currently using to record payroll entries
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Do you have employees or is the “pandemic unemployment compensation” referring to your personal unemployment payment?