The Open Balances program is used when first loading Customer Accounts Receivable Balances into the system. Once Accounts Receivable activity (example:  an Invoice) is in the Customer account, you may no longer enter in an Open Balance. If you need to put in an Open Balance after Accounts Receivable activity has been entered, you must do an adjustment in Adjustment Entry (6.5.1).

Open Balances is also used to view Balance Forward Source Items for those Customers on Balance Forward Accounting (6.11.4).