To make the capital accounts more clear from the beginning

In the capital accounts, when setting the opening balance, why not do a more detailed process in the capital sub-accounts? So, for example, we put 5,000 in Funds contributed, 1,000 in Drawings, and 2,000 in Share of profit, so that the result is 5,000 - 1,000 + 2,000 = 6,000, which is what appears in the capital account. In the opening balance, in order to track in the future the disbursement of distributions, deduction of withdrawals, or an increase in contributions, and the capital account will be more detailed and clear.

Capital subaccounts are always reported for the period. So they do not really have starting balance. It’s similar why profit & loss statement accounts do not have starting balances.