Do "Get Info" on the file after dragging it into your project. You'll see checkboxes for each target. Just check the checkbox, or make sure it's checked, to make sure it's added to your target.
Adding something to the project usually, depending on the file type, automatically adds it to all targets that make sense.
Adding a file to a target tells the build system that the target depends on that file and that the file should be incorporated into the target build somehow. In the case of resources they're simply copied into the application bundle. In the case of .m files, they're compiled and linked.
I'm not familiar with Google Toolbox, but chances are that for unit testing you want your unit test .m files to be added to your unit test-running target and not your actual application target so they don't get compiled into your app.