I too remember the frustration with year-end conversions.  I found the 
    best way was to note the cash balance in the cash account, delete the  
    cash account, set-up a new cash account with a starting balance equal to
    the previous year's cash balance.  This is the method I have been using
    for some six years.
                         Hope this helps,
                                           Al Jennings
... Do what you will with this tagline, just don't bother me about it!
--- Blue Wave/RA v2.20
---------------