How to close last year books of accounts?
Please create a Period Closing Voucher. Refer the link to learn more on the same.
https://frappe.github.io/erpnext/user/manual/en/accounts/tools/period-closing-voucher
I am Fresher ERPNext Software and I always asking how to putting opeining balance without closing of last year books of accounts.
Please refer to learn about updating opening balances in ERPNext.
https://frappe.github.io/erpnext/user/manual/en/accounts/opening-accounts