I have a set of accounts (Balance Sheet) as at 28/02/2012. This was done by Accountant A. Acccountant B has now taken over. B does not have an opening trial balance.My books are simple, just from bank statements,2 employees incl myself.

Vat returns and Paye returns have been done from 1/03/2012 onwards by accountant B.

My question is can B do up books (postings) without an opening trial balance?

B uses Pastel software. Vat is done 2 monthly in excel.