Next, using the selection General Journal Entries under the Data Entry, General Ledger menu, make general journal entries to enter the beginning balances of all the general ledger accounts that are not controlling accounts. Enter the beginning balances for the controlling accounts to the clearing account. For example, if your Accounts Receivable general ledger account has a balance of $100.00, you would debit the clearing account for $100.00. Detailed instructions for setting up the general ledger beginning balances are covered in the set up chapter of the General Ledger manual.