Example:

Let us say you want to display the account card for account 2200 on February 10th, 2008. The last entry was made on January 1st, 2008. It automatically fills-in the date from Administration Panel. Of course, you can modify it at will. It is important that there exists an opening entry on the date set in Administration Panel where you also selected Doc. Type for Initial Balance of G/L:

Enter account and select Posts Since Opening option:

Click Report.

The report shows a summary amount posted on the opening entry on January 1st, 2008. Having checked Show Opening Balance Analytical displays all lines in detail.

The distinction between browsing posts from opening and other account card reports occurs owing to the fact that the former displays the amount posted as initial balance on the opening date of general ledger. You have to specify date to display account card reports. On the other hand, only the FIRST opening made in primary currency is used in the remaining account card reports together with all posted transactions (excluding other openings / closings). When closings and openings are generated automatically, that is, you have not manually added transactions to posts, no distinctions occur between the reports.