How to transfer closing balance in sage line 50

Hi,

I am Using sage line 50. I have no previous experience of transferring closing balance from last year to this year. As my employer has not maintained sage properly in previous years, it need to be adjusted. After year end , if i get P&L and balance sheet from accountant, how to transfer it or what steps should i follow to see my uptodate balance sheet in my system.

Many Thanks

Abdur