The General Ledger Transactions Report includes the opening balance in the totals of the Debit and Credit column

This goes far back and I included some historical reference that involved a lot of forum users including @Abeiku. @Mule1 has a point that Opening Balances are needed to calculate the running and closing balances, but should not be included in the Debit or Credit totals for the selected period.

Interestingly, in April 2016, @Tut explained that the General Ledger Transactions report was designed to show only transactions within the selected reporting period.

On 20 October 2018, @lubos changed the report in version 18.10.78 to include opening balances. A screenshot posted two days later shows that opening balances were already being included in the Debit and Credit totals.

Now that the report has a separate Balance column, there is no reason to include opening balances in those totals. In the example provided, the actual debits for October are 9,300.00, not 1,295,270.47.