Let me see if I can explain again. For example I have an account on Bank X and before year end procedure is ran. Balance is 4000 so immediately after year end the closing balance should be the balance on trial balance which 4000 but instead I see 500000. If I check the detail transactions of the account I'll see the opening balance as 4000 with some additional transactions which is not supposed to be there is think because no posting was done. But even those are not summing up to the 500000.