Closing Balance Transfer

HI
Everbody here  at  the year  end  when we close the account of  that year and open a new company so company has to get the pervious year closing balance as opening balance  so how we can get that balance in the next year by what entry making in TALLY we get that closing balnce of P/L or Balane Sheet  or the party balance. Entry in tally at the end of year