Opening Balance in tally prime

May I know what will be use of the account when it will not reflect actual financial statement for whole year?

BTW, you can choose the temporary figure balancing the remaining assets side!!

Is it the very first year of maintaining books of account ?? if yes ...........  then ....... you will have to calculate all the basic things that the owner adds to start his business ( basically assets including fixed assets like shop, furniture, electrical accessories, computer , stock, cash in hand  etc. ) that all including means the opening capital . Also you will have to check whether he is taking any loans from banks or others.    

take the previous year's audit report , their closing balances are the opening balances of this f.y. 

Opening balance has an disadvantage. If you have receivables since first year, you will see the opening balance in the fifth year even if you create a new ledger in later years. What will happen to new PPE which is a different class of assets per say

On a second thought, what you recognise in payments or purchases is the opening balance. I'll have to check the dates