Accounting treatment

sir, i am preparing books of accounts for proprietors having small office. I would like to know the accounting treatment for the following translation 1. WHILE ENTERING OPENING BALANCES. I FOUND THAT OPENING BALANCE FOR PNB IS NOT ENTERED IN LAST YEAR BALANCE SHEET. THIS ACCOUNT HAS NOT BEEN TAKEN IN LAST YEAR. I HAVE TO TAKE THIS BANK IN CURRENT YEAR SO HOW TO TAKE OPENING BALANCE & HOW TO ADJUST THE OPENING BALANCE FOR PNB A/C [ACTUALLY THEY HAVE 2 BANK ACCOUNTS, ONE HAS TAKEN IN LAST YEAR BUT FORGET TO TAKE PNB A/C BECAUSE NOT MUCH TRANSACTION IN THAT] 2. DEPRECIATION ON FIXED ASSETS ARE NOT TAKEN IN LAST YER, SHOULD I CONTINUE THIS OR DEPRECIATE ASSETS IN THIS YEAR 3. THERE IS security deposit- TPDDL FOR NEW CONNECTION. SO IT WOULD BE EXP OR CURRENT ASSETS PLEASE CLARIFY THE ABOVE ENTRIES, THANKS IN ADVANCE