diff --git a/htdocs/accountancy/admin/card.php b/htdocs/accountancy/admin/card.php
index d1cee5ff59d..029550192f0 100644
--- a/htdocs/accountancy/admin/card.php
+++ b/htdocs/accountancy/admin/card.php
@@ -238,18 +238,18 @@ if ($action == 'create') {
 	print $formaccounting->select_account($object->account_parent, 'account_parent', 1, null, 0, 0, 'minwidth200');
 	print '</td></tr>';
 
-	// Category
-	print '<tr><td>'.$langs->trans("AccountingCategory").'</td>';
-	print '<td>';
-	$formaccounting->select_accounting_category($object->account_category, 'account_category', 1, 0, 1);
-	print '</td></tr>';
-
 	// Chart of accounts type
 	print '<tr><td>'.$langs->trans("Pcgtype").'</td>';
 	print '<td>';
 	print '<input type="text" name="pcg_type" value="'.dol_escape_htmltag(GETPOSTISSET('pcg_type') ? GETPOST('pcg_type', 'alpha') : $object->pcg_type).'">';
 	print '</td></tr>';
 
+	// Category
+	print '<tr><td>'.$langs->trans("AccountingCategory").'</td>';
+	print '<td>';
+	$formaccounting->select_accounting_category($object->account_category, 'account_category', 1, 0, 1);
+	print '</td></tr>';
+
 	print '</table>';
 
 	print dol_get_fiche_end();
@@ -300,18 +300,18 @@ if ($action == 'create') {
 			print $formaccounting->select_account($object->account_parent, 'account_parent', 1);
 			print '</td></tr>';
 
-			// Category
-			print '<tr><td>'.$langs->trans("AccountingCategory").'</td>';
-			print '<td>';
-			$formaccounting->select_accounting_category($object->account_category, 'account_category', 1);
-			print '</td></tr>';
-
 			// Chart of accounts type
 			print '<tr><td>'.$langs->trans("Pcgtype").'</td>';
 			print '<td>';
 			print '<input type="text" name="pcg_type" value="'.dol_escape_htmltag(GETPOSTISSET('pcg_type') ? GETPOST('pcg_type', 'alpha') : $object->pcg_type).'">';
 			print '</td></tr>';
 
+			// Category
+			print '<tr><td>'.$langs->trans("AccountingCategory").'</td>';
+			print '<td>';
+			$formaccounting->select_accounting_category($object->account_category, 'account_category', 1);
+			print '</td></tr>';
+
 			print '</table>';
 
 			print dol_get_fiche_end();
diff --git a/htdocs/accountancy/bookkeeping/balance.php b/htdocs/accountancy/bookkeeping/balance.php
index b0e813be970..1547983da0c 100644
--- a/htdocs/accountancy/bookkeeping/balance.php
+++ b/htdocs/accountancy/bookkeeping/balance.php
@@ -78,7 +78,7 @@ $form = new Form($db);
 if (empty($search_date_start) && !GETPOSTISSET('formfilteraction'))
 {
 	$sql = "SELECT date_start, date_end from ".MAIN_DB_PREFIX."accounting_fiscalyear ";
-	$sql .= " where date_start < '".$db->idate(dol_now())."' and date_end > '".$db->idate(dol_now())."'";
+	$sql .= " WHERE date_start < '".$db->idate(dol_now())."' AND date_end > '".$db->idate(dol_now())."'";
 	$sql .= $db->plimit(1);
 	$res = $db->query($sql);
 	if ($res->num_rows > 0) {
@@ -242,10 +242,12 @@ if ($action != 'export_csv')
 		print '</div>';
 	}
 
+	$colspan = (!empty($conf->global->ACCOUNTANCY_SHOW_OPENING_BALANCE) ? 5 : 4);
+
 	print '<table class="liste '.($moreforfilter ? "listwithfilterbefore" : "").'">';
 
 	print '<tr class="liste_titre_filter">';
-	print '<td class="liste_titre" colspan="5">';
+	print '<td class="liste_titre" colspan="'.$colspan.'">';
 	print $langs->trans('From');
 	print $formaccounting->select_account($search_accountancy_code_start, 'search_accountancy_code_start', 1, array(), 1, 1, '');
 	print ' ';
@@ -261,7 +263,7 @@ if ($action != 'export_csv')
 
 	print '<tr class="liste_titre">';
 	print_liste_field_titre("AccountAccounting", $_SERVER['PHP_SELF'], "t.numero_compte", "", $param, "", $sortfield, $sortorder);
-	print_liste_field_titre("OpeningBalance", $_SERVER['PHP_SELF'], "", $param, "", 'class="right"', $sortfield, $sortorder);
+	if (!empty($conf->global->ACCOUNTANCY_SHOW_OPENING_BALANCE)) print_liste_field_titre("OpeningBalance", $_SERVER['PHP_SELF'], "", $param, "", 'class="right"', $sortfield, $sortorder);
 	print_liste_field_titre("Debit", $_SERVER['PHP_SELF'], "t.debit", "", $param, 'class="right"', $sortfield, $sortorder);
 	print_liste_field_titre("Credit", $_SERVER['PHP_SELF'], "t.credit", "", $param, 'class="right"', $sortfield, $sortorder);
 	print_liste_field_titre("Balance", $_SERVER["PHP_SELF"], "", $param, "", 'class="right"', $sortfield, $sortorder);
@@ -278,22 +280,30 @@ if ($action != 'export_csv')
 
 	$accountingaccountstatic = new AccountingAccount($db);
 
-	$sql = "SELECT t.numero_compte, (SUM(t.debit) - SUM(t.credit)) as opening_balance";
-	$sql .= " FROM ".MAIN_DB_PREFIX."accounting_bookkeeping as t";
-	$sql .= " WHERE t.entity = ".$conf->entity; // Never do sharing into accounting features
-	$sql .= " AND t.doc_date < '".$db->idate($search_date_start)."'";
-	$sql .= " GROUP BY t.numero_compte";
+	// TODO Debug - This feature is dangerous, it takes all the entries and adds all the accounts
+	// without time and class limits (Class 6 and 7 accounts ???) and does not take into account the "a-nouveau" journal.
+	if (!empty($conf->global->ACCOUNTANCY_SHOW_OPENING_BALANCE)) {
+		$sql = "SELECT t.numero_compte, (SUM(t.debit) - SUM(t.credit)) as opening_balance";
+		$sql .= " FROM " . MAIN_DB_PREFIX . "accounting_bookkeeping as t";
+		$sql .= " WHERE t.entity = " . $conf->entity;        // Never do sharing into accounting features
+		$sql .= " AND t.doc_date < '" . $db->idate($search_date_start) . "'";
+		$sql .= " GROUP BY t.numero_compte";
 
-	$resql = $db->query($sql);
-	$nrows = $resql->num_rows;
-	$opening_balances = array();
-	for ($i = 0; $i < $nrows; $i++) {
-		$arr = $resql->fetch_array();
-		$opening_balances["'".$arr['numero_compte']."'"] = $arr['opening_balance'];
+		$resql = $db->query($sql);
+		$nrows = $resql->num_rows;
+		$opening_balances = array();
+		for ($i = 0; $i < $nrows; $i++) {
+			$arr = $resql->fetch_array();
+			$opening_balances["'" . $arr['numero_compte'] . "'"] = $arr['opening_balance'];
+		}
 	}
 
 	foreach ($object->lines as $line)
 	{
+		// reset before the fetch (in case of the fetch fails)
+		$accountingaccountstatic->id = 0;
+		$accountingaccountstatic->account_number = '';
+
 		$accountingaccountstatic->fetch(null, $line->numero_compte, true);
 		if (!empty($accountingaccountstatic->account_number)) {
 			$accounting_account = $accountingaccountstatic->getNomUrl(0, 1);
@@ -311,8 +321,8 @@ if ($action != 'export_csv')
 		$root_account_description = $tmparrayforrootaccount['label'];
 		$root_account_number = $tmparrayforrootaccount['account_number'];
 
-		if (empty($accountingaccountstatic->account_number)) {
-			$link = '<a href="'.DOL_URL_ROOT.'/accountancy/admin/card.php?action=create&accountingaccount='.length_accountg($line->numero_compte).'">'.img_edit_add().'</a>';
+		if (empty($accountingaccountstatic->label) && $accountingaccountstatic->id > 0) {
+			$link = '<a href="'.DOL_URL_ROOT.'/accountancy/admin/card.php?action=update&token='.newToken().'&id='.$accountingaccountstatic->id.'">'.img_edit().'</a>';
 		}
 
 		if (!empty($show_subgroup))
@@ -322,17 +332,22 @@ if ($action != 'export_csv')
 				// Show subtotal per accounting account
 				if ($displayed_account != "") {
 					print '<tr class="liste_total">';
-					print '<td class="right" colspan="2">'.$langs->trans("SubTotal").':</td>';
+					print '<td class="right">'.$langs->trans("SubTotal").':</td>';
+					if (!empty($conf->global->ACCOUNTANCY_SHOW_OPENING_BALANCE)) print '<td class="nowrap right">'.price($sous_total_opening_balance).'</td>';
 					print '<td class="nowrap right">'.price($sous_total_debit).'</td>';
 					print '<td class="nowrap right">'.price($sous_total_credit).'</td>';
-					print '<td class="nowrap right">'.price(price2num($sous_total_opening_balance + $sous_total_credit - $sous_total_debit)).'</td>';
+					if (!empty($conf->global->ACCOUNTANCY_SHOW_OPENING_BALANCE)) {
+						print '<td class="nowrap right">'.price(price2num($sous_total_opening_balance + $sous_total_debit - $sous_total_credit)).'</td>';
+					} else {
+						print '<td class="nowrap right">'.price(price2num($sous_total_debit - $sous_total_credit)).'</td>';
+					}
 					print "<td></td>\n";
 					print '</tr>';
 				}
 
 				// Show first line of a break
 				print '<tr class="trforbreak">';
-				print '<td colspan="6" style="font-weight:bold; border-bottom: 1pt solid black;">'.$line->numero_compte.($root_account_description ? ' - '.$root_account_description : '').'</td>';
+				print '<td colspan="'.($colspan+1).'" style="font-weight:bold; border-bottom: 1pt solid black;">'.$line->numero_compte.($root_account_description ? ' - '.$root_account_description : '').'</td>';
 				print '</tr>';
 
 				$displayed_account = $root_account_number;
@@ -344,10 +359,14 @@ if ($action != 'export_csv')
 
 		print '<tr class="oddeven">';
 		print '<td>'.$accounting_account.'</td>';
-		print '<td class="nowraponall right">'.price($opening_balance).'</td>';
+		if (!empty($conf->global->ACCOUNTANCY_SHOW_OPENING_BALANCE)) print '<td class="nowraponall right">'.price($opening_balance).'</td>';
 		print '<td class="nowraponall right">'.price($line->debit).'</td>';
 		print '<td class="nowraponall right">'.price($line->credit).'</td>';
-		print '<td class="nowraponall right">'.price(price2num($opening_balance + $line->debit - $line->credit, 'MT')).'</td>';
+		if (!empty($conf->global->ACCOUNTANCY_SHOW_OPENING_BALANCE)) {
+			print '<td class="nowraponall right">'.price(price2num($opening_balance + $line->debit - $line->credit, 'MT')).'</td>';
+		} else {
+			print '<td class="nowraponall right">'.price(price2num($line->debit - $line->credit, 'MT')).'</td>';
+		}
 		print '<td class="center">'.$link;
 		print '</td>';
 		print "</tr>\n";
@@ -360,12 +379,28 @@ if ($action != 'export_csv')
 
 	if (!empty($show_subgroup))
 	{
-		print '<tr class="liste_total"><td class="right" colspan="2">'.$langs->trans("SubTotal").':</td><td class="nowrap right">'.price($sous_total_debit).'</td><td class="nowrap right">'.price($sous_total_credit).'</td><td class="nowrap right">'.price(price2num($sous_total_opening_balance + $sous_total_debit - $sous_total_credit, 'MT')).'</td>';
+		print '<tr class="liste_total"><td class="right">'.$langs->trans("SubTotal").':</td>';
+		if (!empty($conf->global->ACCOUNTANCY_SHOW_OPENING_BALANCE)) print '<td class="nowrap right">'.price($sous_total_opening_balance).'</td>';
+		print '<td class="nowrap right">'.price($sous_total_debit).'</td>';
+		print '<td class="nowrap right">'.price($sous_total_credit).'</td>';
+		if (!empty($conf->global->ACCOUNTANCY_SHOW_OPENING_BALANCE)) {
+			print '<td class="nowrap right">' . price(price2num($sous_total_opening_balance + $sous_total_debit - $sous_total_credit, 'MT')) . '</td>';
+		} else {
+			print '<td class="nowrap right">' . price(price2num($sous_total_debit - $sous_total_credit, 'MT')) . '</td>';
+		}
 		print "<td></td>\n";
 		print '</tr>';
 	}
 
-	print '<tr class="liste_total"><td class="right" colspan="2">'.$langs->trans("AccountBalance").':</td><td class="nowrap right">'.price($total_debit).'</td><td class="nowrap right">'.price($total_credit).'</td><td class="nowrap right">'.price(price2num($total_opening_balance + $total_debit - $total_credit, 'MT')).'</td>';
+	print '<tr class="liste_total"><td class="right">'.$langs->trans("AccountBalance").':</td>';
+	if (!empty($conf->global->ACCOUNTANCY_SHOW_OPENING_BALANCE)) print '<td class="nowrap right">'.price($total_opening_balance).'</td>';
+	print '<td class="nowrap right">'.price($total_debit).'</td>';
+	print '<td class="nowrap right">'.price($total_credit).'</td>';
+	if (!empty($conf->global->ACCOUNTANCY_SHOW_OPENING_BALANCE)) {
+		print '<td class="nowrap right">' . price(price2num($total_opening_balance + $total_debit - $total_credit, 'MT')) . '</td>';
+	} else {
+		print '<td class="nowrap right">' . price(price2num($total_debit - $total_credit, 'MT')) . '</td>';
+	}
 	print "<td></td>\n";
 	print '</tr>';
 
diff --git a/htdocs/langs/en_US/accountancy.lang b/htdocs/langs/en_US/accountancy.lang
index d4233dc4d82..c7ce4ac6b0b 100644
--- a/htdocs/langs/en_US/accountancy.lang
+++ b/htdocs/langs/en_US/accountancy.lang
@@ -251,7 +251,7 @@ PaymentsNotLinkedToProduct=Payment not linked to any product / service
 OpeningBalance=Opening balance
 ShowOpeningBalance=Show opening balance
 HideOpeningBalance=Hide opening balance
-ShowSubtotalByGroup=Show subtotal by group
+ShowSubtotalByGroup=Show subtotal by level
 
 Pcgtype=Group of account
 PcgtypeDesc=Group of account are used as predefined 'filter' and 'grouping' criteria for some accounting reports. For example, 'INCOME' or 'EXPENSE' are used as groups for accounting accounts of products to build the expense/income report.