It’s been many years, but if I’m not mistaken, that is what GnuCash does when 
you enter an opening balance when creating an asset or liability account for 
the first time. (rather than entering it later)

If you are planning to have other Equity entries, it is probably a good idea to 
split the opening balance transactions off into a child account as you indicate 
here.

Regards,
Adrien

> On Mar 7, 2019, at 5:36 PM, Bucky Carr <[email protected]> wrote:
> 
> 
> I did it directly in the child account with the corresponding, double-entry 
> accounting entry into Equity child account.
> 
> For example I have my Asset:Banking:Checking1 hierarchy and my 
> Equity:Opening_Balances hierarchy. In the Checking1 child account I entered 
> the opening balance with a corresponding entry in my Opening_Balances child 
> account. That Equity:Opening_Balances child account ends up with lots of 
> entries from all the open balance entries pulled in from various accounts 
> during the setup process.
> 
> (I'm not an expert but this has worked for me)
> 

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