Dr. Accounts Receivable xx
Cr. Uncategorized Income xx
Both lines will have the customer assigned under the Name column and the Memo will indicate Opening Balance
However, after saving the customer record field is no longer available and users are unable to assign opening balance directly.
Users can create journal entries instead by navigating to Transactions > Financials > Make Journal Entries and assign the same values as the system generated journal entry when opening balance is assigned before saving the customer record.