diff --git a/src/pages/accounting/AccountingChartOfAccountsPage.tsx b/src/pages/accounting/AccountingChartOfAccountsPage.tsx
index b5f188c..af40e29 100644
--- a/src/pages/accounting/AccountingChartOfAccountsPage.tsx
+++ b/src/pages/accounting/AccountingChartOfAccountsPage.tsx
@@ -99,6 +99,28 @@ export default function AccountingChartOfAccountsPage() {
     }
   }, [obSetup]);
 
+  // Ensure "Retained Earnings" and "Current Year Earnings" equity accounts exist
+  // so they can be entered directly in Opening Balances. The Balance Sheet folds
+  // their balances into the "Retained Earnings (prior years)" and "Net Income"
+  // lines, so a mid-year import can seed both without entering income/expense detail.
+  useEffect(() => {
+    if (!cid) return;
+    const list = accounts as any[];
+    if (list.length === 0) return; // wait for accounts to load before deciding
+    const want = [
+      { name: "Retained Earnings", re: /retained\s*earnings/i },
+      { name: "Current Year Earnings", re: /current\s*year\s*earnings/i },
+    ];
+    const missing = want.filter((w) => !list.some((a) => a.type === "equity" && w.re.test(String(a.name || ""))));
+    if (missing.length === 0) return;
+    (async () => {
+      const { error } = await accounting.from("accounts").insert(
+        missing.map((w) => ({ company_id: cid, name: w.name, type: "equity" }))
+      );
+      if (!error) qc.invalidateQueries({ queryKey: ["accounts", cid] });
+    })();
+  }, [accounts, cid, qc]);
+
   useEffect(() => {
     const map: Record<string, { debit: string; credit: string }> = {};
     for (const b of balances as any[]) {
diff --git a/src/pages/accounting/AccountingReportsPage.tsx b/src/pages/accounting/AccountingReportsPage.tsx
index abc8635..ccb6444 100644
--- a/src/pages/accounting/AccountingReportsPage.tsx
+++ b/src/pages/accounting/AccountingReportsPage.tsx
@@ -1174,14 +1174,21 @@ function buildBalanceSheet(d: any, p?: any, useCompare?: boolean): StructuredRep
   // A real "Retained Earnings" equity account is postable via journal entries.
   // Fold its posted balance into the calculated "Retained Earnings (prior years)"
   // line so manual JE adjustments show there instead of as a separate line.
+  // Posted "Retained Earnings" and "Current Year Earnings" equity accounts are
+  // postable via journal entries / opening balances. Fold their balances into the
+  // calculated prior-years and Net Income lines (instead of separate lines) so the
+  // figures the user enters in Opening Balances show up where expected.
   const reAccts = equityAccs.filter((a) => /retained\s+earnings/i.test(String(a.name || "")));
-  const reIds = new Set(reAccts.map((a) => a.id));
-  const otherEquity = equityAccs.filter((a) => !reIds.has(a.id));
+  const cyeAccts = equityAccs.filter((a) => /current\s*year\s*earnings/i.test(String(a.name || "")));
+  const foldedIds = new Set([...reAccts, ...cyeAccts].map((a) => a.id));
+  const otherEquity = equityAccs.filter((a) => !foldedIds.has(a.id));
   for (const a of otherEquity) rows.push({ kind: "sub", label: a.name, code: a.code ?? undefined, amount: balOf(a), compare: cmp(balOfP(a)), accountId: a.id });
   const rePosted = reAccts.reduce((s, a) => s + balOf(a), 0);
   const rePostedP = prev ? reAccts.reduce((s, a) => s + (prev.glByAcct.get(a.id) ?? 0), 0) : undefined;
+  const cyePosted = cyeAccts.reduce((s, a) => s + balOf(a), 0);
+  const cyePostedP = prev ? cyeAccts.reduce((s, a) => s + (prev.glByAcct.get(a.id) ?? 0), 0) : undefined;
   rows.push({ kind: "sub", label: "Retained Earnings (prior years)", amount: cur.rePrior + rePosted, compare: cmp(prev ? prev.rePrior + (rePostedP ?? 0) : undefined) });
-  rows.push({ kind: "sub", label: "Net Income", amount: cur.cye, compare: cmp(prev?.cye) });
+  rows.push({ kind: "sub", label: "Net Income", amount: cur.cye + cyePosted, compare: cmp(prev ? prev.cye + (cyePostedP ?? 0) : undefined) });
   const totalE = sumBal(equityAccs) + cur.rePrior + cur.cye;
   const totalEP = prev ? (sumBalP(equityAccs)! + prev.rePrior + prev.cye) : undefined;
   rows.push({ kind: "total", label: "Total Equity", amount: totalE, compare: cmp(totalEP) });