Plz i need help about op.balance journal entry

SIR I NEED TO ENTER 2011 CLOSING BALANCES OF SUPPLIERS, CASH,BANK ETC IN ACCOUNTING SOFTWARE

HOW TO PASS MANUAL JV FOR LAST YEAR CLOSING BALANCES OF 2011 AS OPENING BALANCES OF 2012

ALL ASSETS DR

ALL LIABILITIES CREDIT

FIXED ASSETS DR

ACCUMULATED DEPRECIATION  CR 

IF THERE IS DIFFERENCE WHICH ACCOUNT TO BE CREDIT OR PLZ SHOW ME AN EXAMPLE TO PASS OPENING BALANCES JOURNAL ENTRY