Enter ledger opening balances

Q: Where are customers' and suppliers' openings?

On their own screens, or on the customer or supplier ( Customers' opening balances , Suppliers' opening balances ).

When you start using Penahak you enter each ledger's balance on the day before the first fiscal year, with the Ledger opening screen. Customers and suppliers have their own opening screens. The Opening Trial must show no difference when you finish.

Accounting Period end
4 min read
Updated October 20, 2026

For Accountant

On this page

What it does
Enter ledger openings
Check that the openings balance
Change or delete an opening
Common questions

What it does

The Ledger opening screen records what each ledger already held when you started: the cash in hand, each bank balance, capital, loans, fixed assets, and so on. Each balance is posted on the opening entry date, the day before the active fiscal year starts (The fiscal year). Customers' and suppliers' balances have their own opening screens (Customers' opening balances, Suppliers' opening balances).

You need this once, when you start. In the following years the financial year closing carries the balances forward, so you do not enter them again (Close a fiscal year).

Enter ledger openings

Open the ledger openings screen under Opening Entries. Its page is titled Ledger. The list shows the Voucher no, Project/Business Unit, Ledger, Sub ledger, Amount type and Amount, and can be grouped or filtered.

Choose Add
Who
Accountant
Where
Opening Entries > the Ledger screen > Add. With more than one opening series, choose the series first.
What changes
A window opens to add ledger openings.
Fill the header
What changes
The Date starts at the opening entry date; keep it. Choose the Project/Business Unit and Currency if you use them.
Add a line for each ledger
What changes
Choose Add, then the Ledger, the Sub ledger if any, Dr/Cr (debit or credit) and the Amount. The ledger list shows ledgers that are not customers or suppliers.
Needs
An amount above 0: "Amount must be greater than zero." At least one line: "Details data not enter".
Save
What changes
The window closes and the lines appear in the list.
Needs
A currency with a rate, if you chose a foreign currency: "Please set the rate for the currency selected.". A ledger that already has an opening (with the same sub ledger, project and branch) is refused: "Opening entry of following ledger already entered." and the ledgers are listed.

What a ledger opening changes

Area	Change
The ledger	Its balance starts at the opening amount, on the opening entry date
Reports	The ledger shows an opening on the Opening Trial and in the trial balance of the first year
Customers and suppliers	Nothing: use their own opening screens

Check that the openings balance

Open the Opening Trial for the first day of the year (Check the books with trial balance and ledger reports). The Difference in Opening Trial must be zero: the debit and credit openings, including the customers' and suppliers', must be equal. If there is a difference, one of the openings is missing or has the wrong side. A common cause is an opening bank or cash balance entered as a credit.

Worked example: an office's first opening balances

A small office starts using Penahak with these balances on the day before its first fiscal year:

Screen	Ledger	Dr/Cr	Amount
Ledger opening	Cash in hand	Dr	25,000
Ledger opening	Bank current account	Dr	175,000
Ledger opening	Furniture and fixtures	Dr	100,000
Ledger opening	Bank loan	Cr	150,000
Ledger opening	Capital	Cr	170,000
Customer openings	All customers together	Dr	60,000
Supplier openings	All suppliers together	Cr	40,000

The debits add up to 360,000 and so do the credits, so the Opening Trial shows a Difference in Opening Trial of 0. Capital here is what is left over: what the office owns (360,000) less what it owes (190,000).

Had the bank's 175,000 been entered as Cr, the debits would fall to 185,000 and the credits rise to 535,000: a difference of 350,000, exactly twice the bank balance. A difference that is twice one opening usually points to that opening on the wrong side. Edit the line and change its side.

Change or delete an opening

Edit a line to change its amount or side. Delete removes the opening of one ledger and reverses its balance. Do not change openings after the year's entries are made without a note to your accountant: every report for the year moves.

Common questions

"Opening entry of following ledger already entered."

That ledger (with the same sub ledger and project) already has an opening. Edit the existing one.

The Opening Trial shows a difference.

A debit and credit opening do not match. Check the cash and bank openings, the customers' and suppliers' openings and the ledger openings. Enter the missing one.

Where are customers' and suppliers' openings?

On their own screens, or on the customer or supplier (Customers' opening balances, Suppliers' opening balances).

We started in the middle of a year.

Use the opening entry date of your first fiscal year in Penahak, and enter the balances as at the day before.