brotherton-erpnext/erpnext/docs/user/manual/en/accounts/opening-entry.md

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If you are a new company you can start using ERPNext accounting module by
going to chart of accounts.
However, if you are migrating from a legacy accounting system like Tally or a
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Fox Pro based software, please visit [Opening Entry.]({{docs_base_url}}/user/manual/en/accounts/opening-accounts.html)
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