We can add all closing balances of the customers through customer opening entry form. All customer closing balances will be added into the corresponding GL accounts, system will identify the GL accounts through customer accounting setup. To perform this entry, we need to select the balancing account (Temporary Account*), However, if the debit balances and credit balances of the entry is equal then balancing account not mandatory one.
If any customer account is not mapped with customer accounting setup then system will take the default GL accounts. to post the opening values.
These closing balances are added without invoices or returns. Opening entry values can be mapped with receipt or payment vouchers at Receipt / Payment Reconciliations From (Home > Accounts > Transactions > Receipt reconciliations / Payment reconciliations).