Fiscal year close


I have a question regarding Fiscal year close and opening balance transfer.

I have a requirement where some transactions are done in the previous year even after the balances are transferred. For example, balances from year 2014 is transferred to 2015. When I view the trial balance for 2015, I should see the balances for balance sheet accounts and zero balance for P&L accounts. At the same time, I don’t want to close the 2014 year yet as I may post some more transactions. Can someone please tell me how this can be achieved?