Bank Opening Balances not reflecting in FF7A

Hi

There are opening balances posted manually in BA are not visible in FF7A

The posted entries on the 01/10/2014 are as below. This is new bank account created and went go-live on 01/10/2014

1) Bank Main Account Dr

         To Bank Incoming(clearing) Account

2) Bank Incoming (clearing) Account Dr

          To Bank Realised Gain/Loss

Is this correct process?

if it is correct, why the opening balance is not visible in FF7A or FEBAN.

Could you explain me the treatment of opening balances in Bank

Thanks and Regards

Siva