New account - how to arrange opening balance

[James Wilde]

When one sets up a chart of accounts, if one chooses one of the defaults - and I assume one must choose one of them - one can assign an opening balance to all accounts on the list, except placeholders, of course.  But a pre-designed chart of accounts is never exactly as one would like it to be, and new accounts are almost always necessary.  For example, I needed to enter a tax debt for a capital gain, and a debtor account for someone to whom I lent money.  But when I create these accounts later I am unable to assign them an opening balance, and, as I say, I cannot see that there is any way to add an account or two at the create chart of accounts stage.  So how does one do?

I solved the tax liability by assigning an credit sum to one of the tax expense accounts.  I don't know whether it will be possible to move it later.  I suppose I could have done the same thing with an income account, or created a positive expense account to handle the person's debt to me.

Any solutions?

TIA

James