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For anything you have or owe, kept by hand. A bank that can connect can bring its accounts on its own.
1

Open the class

Open Assets, Liabilities, Income Sources or Expenses from Home (on the web, the sidebar).
2

Tap New, then Add by Hand

On Expenses, New goes straight to the category’s name.
3

Name it, and say what it holds

Choose its currency and type what it holds or owes today. A category or source takes only a name, in the space’s currency. An account’s currency can’t change later.
4

Tap Add

What it holds today becomes its opening balance. After that, only a transaction or Update Balance changes it. Shortcuts: an empty class suggests kinds people often forget (Fixed Deposit, 401(k)). Tap + Add on one and it joins the class at once, holding nothing; set what it holds with Update Balance. In a transaction’s From or To, or a plan’s picker, type a new name and choose New Category, New Source or New Asset. See Accounts and the four classes.