In a double-entry accounting system, all transactions will have two entries. When you create a new bank account, Manager creates the second entry behind-the-scenes. Let’s say you create a new bank account with a starting balance of $10. What actually occurs is that Manager debits the bank account for $10 and credits the “Opening balance equity” equity account for that same $10. You can see that credit to the equity account if you run the general ledger report.
When you are manually adding starting balances to, say, fixed asset accounts, you would do it like this: create a journal entry that debits the fixed asset account and credits the “Opening balance equity” account for the same amount.