Vendor opening balance

When we perform GL opening balance we

Dr main account

Cr dummy account

However, in order for account to balance, and clear dummy account amount to 0.

When we perform Vendor opening balance

We

Dr Vendor

Cr GL account

or

Dr Vendor

Cr dummy account

??

When you create the opening balances you will have from your legacy system a TB and part of this will be creditors balance - you post this to the creditors opening balance suspense account (the offset is the rest of the TB of course). Then when you post the details of the transactions the line is posted to the vendor to hit the appropriate creditors account and vendor and the offset is posted to the creditors opening balance suspense account, which when you post the journal will be 0 because the details you have just posted make up the TB balance in the legacy system that you initially posted to the creditors opening balance suspense account [:D]