Chart of Accounts
To enter starting balances in the Chart of Accounts, do the following:

1. Select Accounts | Chart of Accounts to access the Chart of Acccounts. (Alternatively, you could click on the Chart of Accounts icon on the tool bar.)

2. Note that the Chart of Accounts display consists of two panes. The left pane is the listing of accounts, and the right pane is Account Properties. The default view for the Account Properties Pane includes the account name and starting balance.

3. If the starting balance column does not appear in the Account Properties pane, select from the menu Properties | Starting Balance.

4. Click on field in the Starting Balance column for the account you're entering a starting balance for.

5. Enter the amount.
   

Accounts Menu
To enter starting balances starting from the Accounts Menu, do the following:

1. Select Accounts | Balances for Accounts.

2. Enter the name of the account you wish to enter a starting balance for.

3. Enter the amount in the Starting Balance field.

4. Select OK to complete. Alternatively, select Nextto go to the next account in alphabetical order.
   

The Chart of Accounts method is preferable if you are entering starting balances while referring to a trial balance, financial statement, etc. because this method presents you with the accounts in financial statement order.

The Accounts Menu method is preferable if you have a list of starting balances in alphabetical order (which is unlikely) or if you have just a few starting balances to enter.