Check this https://www.odoo.com/forum/help-1/question/how-to-create-the-opening-balance-in-accounts-10917

Hi

Go to Accounting - Configuration - Journals - Journal and create a new journal and in type select opening balance and then on the same tab select the Centralize journal checkbox. Now save this journal

Go to Accounting - Journal - journal entries  and then select the journals and now in lines select the account and post the debit entries for all account (trial balance)

Hi NetbeamERP,

For enter opening balance you have to know a basic in accounting(according to debit and credit concept).

• You will create and journal whose type will Opening/Closing Situation (or you can use directly the existing journal named "Opening Journal"
• Go to Invoicing -> Journal Entries -> Journal Entries -> Create -> Select the "Opening Journal" and record the authers fields.
• In journal entry lines you will set your opening balance. (For exemple 4111-----> 6000€). The system will do automatically the counterparty
• Save and validate your journal entry. All opening balance will transfert to your account system

Good work