Go to “Accounting” and choose “Opening Balance” .
After setting up the opening balance for “Account Receivable-Debtors” , a ‘Knock-Off’ Button will be at the side like the picture below. (The knock-off button will appear for Account Receivables, Account Payable and Inventory ONLY)
Click it.
Select the appropriate account to knock-off your debtor opening.
(Eg. Debit Bank, Credit Debtor - Name)
Go to “Accounting” and choose “Statement of Account”.
Filter it with the debtor name. You can see the opening balance has been knock-off.