For this example the convention in accounting is to use 'balance brought forward'. It's a real transaction that happened, and everyone knows what it means i.e.

For this example the convention in accounting is to use 'balance brought forward'. It's a real transaction that happened, and everyone knows what it means i.e. the previous ledger with this account was closed off and the new one has the balance that was there when th book was closed. Using 'imported' describes what you did, but not what the intention was.