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Before you begin selling items and have your business go live, you need to create all your Starting Journal Entries. These entries are all your assets and liabilities, the amount of money you have in your banks etc... Simply choose the Book Month Prior to starting, and then click Create Starting Journal Entry.
This will load a Journal Entry window, which is the same as a regular Journal Entry, with the exception that you can tell it is your initial set of entries by the abbreviation "S.E." before the name. Simply fill out the information for your starting entry and save it.
