 Now we're going to go to the accounts payable, another account that has like a sub ledger that we need to be tracking accounts payable represents money that we owe to a vendor so we can't just put a journal entry in place because I need to know the vendor that we owe. So we're going to put the beginning balance into a new vendor and QuickBooks will create basically a bill form as we enter that the bill form being the form used by QuickBooks to enter and increase accounts payable. So again at first glance just like with the receivable you might think hey I'll just enter a transaction a journal entry to do this so you might say hey I'm just going to go over here I'll go to the first tab hit the plus button go to a journal entry and I'll just credit the accounts payable and then the other side will go to opening balance equity or whatever and then QuickBooks won't let you post it because every time you post something to accounts payable you need to add a name so then you might say well that's fine I'll just add a name to the vendor that I need to have and I happen to have who I owe here which is Epiphone so I can add that but even that's going to cause a problem because now you're going to have in the vendor balance detail a journal entry which messes up the next step the next step is to pay the bill that you owe so what we want is it to be in place as a bill so we could actually enter a bill I could say okay I'm just going to enter the bill here for the vendor I'm going to open up a bill and we could enter a bill but we're going to use the QuickBooks system to do it which means we're going to enter the beginning balance and then tell QuickBooks that that vendor Epiphone has a beginning balance QuickBooks will then create a bill related to it not the actual bill that we input in the prior accounting system but kind of a generic bill which will serve the purpose of receiving the payment and everything should roll forward smoothly from that point as we enter it so it's a bit faster of a process