The Chart of Accounts Opening Balances are entered in the General Journal form. You normally enter opening balances for your chart of accounts when you are initially setting up a company data file and need to enter existing balances into different accounts. If you are setting up opening balances for your Customers, Vendors and Inventory, you will not want to use the General Journal form, nor will you want to enter balances for Accounts Receivable, Payable and Inventory. These balances should be entered in the other opening balance forms, which information can be found by clicking here: Opening Balances
For additional information on entering Chart of Accounts Opening Balances: see: Adding General Journals