Opening Balances (one-time)
How to fill
Enter amounts only for accounts that are NOT already tracked by the system ledgers — e.g. Fixed Assets, an old Loan, extra Capital investment, or any manual account. Assets are posted as Debit, Liabilities as Credit, and the remaining difference goes to Capital automatically. System-ledger accounts (Bank / Customers / Suppliers / Inventory / Sales / Expenses) already carry their own balances — do NOT enter them here again.