Hi Balasubramanian,
Not sure if this is already resolved for you, however, let me tell you my observation:

1. For Bank and Cash balances, instead of creating new Opening Balance Journal Entries from "Accounting -> Journal Entry", try the above step suggested by Midhun M M (i.e Go to -> Accounting Dashboard select the journal and click "New Transaction" )
2. Once you do this, the contra entry by default is created with Bank suspense account but if needed, you can edit this.

In this way you can avoid Journal opening balances being shown under Misc. Operations in the Accounting Dashboard and hence the final balances would add up to actual balances.  

Go to  -> Accounting Journal Entry 

               Create a Journal Entry 

               Fill the details : 

         i ) Reference : Opening balance 

         ii) Accounting Date : XXXX

         iii) Journal  :  Miscellaneous Operations

    ->  Select for chart of account :  Cash

             Enter cash  balance = Debit 

   ->  Select for chart of account :  Bank

             Enter cash  balance = Debit 

         999999 Undistributed Profits/Losses  = Credit 

        -> Save and Post , After Check the Account overview for Cash & Bank balance  

 Here Is the Screenshot for the enterprises version @kalyani

1. Journal Entry

2. Dashboard of the Journal

It should be added to the balance. Than only i am able to track the previous year balance and the current year balance and their expenses together.

Also, we practicing god's account in our books on every April 1st. how to enter that. if i need to create the journal for every thing kindly let me know the same in detail. 

Go to -> Accounting Dash board select the journal and click "New Transaction" 

Then you can enter the amount and it will reflect as balance.