How to create an opening balance?

[andy thomas]

We keep a separate set of accounts for each financial year but I've run 
into a problem with creating a fresh set of accounts with a pre-existing 
bank balance. After exporting the account tree structure into the new 
year's accounts, I want to carry forward the money left in the bank from
the previous year. If I enter this manually, gnucash naturally complains 
that the account is unbalanced, as accounting principles mean the money 
has to come from somewhere.

I note that equity accounts have a facility to create an opening balance - 
should I just create an Equity:BroughtForward account and put last year's 
bank balance into that when I start the new accounts?

Andy

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Andy Thomas,
netstat -a llp