income tax point

hi friends,

i have doughts?? related to prepartion of personal capital account & balancesheet

1) when we started of new person income tac at that time they have so many old investment in which they get interest income     so my question is ke how to show investment in balance sheet becoz that date was past?

2) in bank balance we have opening balance & person having 2 or more accounts so how to show opening balance in capital account?

3)person having FDR in another name but interest credited in other person bank accont  so how to show interest in that person account & how to show investment.

plzzz help me........

thanks