1. Under normal circumstances, the initial balance of a newly-created A/C set is zero, and it can be recorded directly one by one.

You can also summarize related accounts and enter them as opening balances.

2. All accounting subjects involved in your internal account should be recorded. Even if it is added later, it can be added at any time.

3. As long as the debits and credits of the data you entered are equal, the trial calculation will be balanced.