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Short Answer: As a journal entry.
 
 
Explanation: The ‘Receipt-New’ option requires a customer and the ‘Receipts-Allocate’ requires the receipt be applied to an order or invoice. A non-customer payment does not meet these requirements and should be entered as a general ledger journal entry. 

On the Accounting tab select the option for New under the General Ledger control group. 

Use the tool tips provided for field-by-field guidance. Debit the cash account and credit the Profit & Loss account that you want to apply the receipt to.