diff --git a/CHANGELOG b/CHANGELOG
index dfaf2276b7..5071dcb760 100644
--- a/CHANGELOG
+++ b/CHANGELOG
@@ -1,3 +1,4 @@
+* Allow to open accounts from balance sheet
 * Add start/end balance to Trial balance
 
 Version 2.4.0 - 2012-04-23
diff --git a/account.py b/account.py
index e0aea288bc..ad813ca771 100644
--- a/account.py
+++ b/account.py
@@ -335,6 +335,25 @@ class Type(ModelSQL, ModelView):
 Type()
 
 
+class OpenType(Wizard):
+    'Open Type'
+    _name = 'account.account.open_type'
+    start_state = 'open_'
+    open_ = StateAction('account.act_account_list2')
+
+    def do_open_(self, session, action):
+        action['pyson_domain'] = PYSONEncoder().encode([
+                ('type', '=', Transaction().context['active_id']),
+                ])
+        action['pyson_context'] = PYSONEncoder().encode({
+                'date': Transaction().context.get('date'),
+                'posted': Transaction().context.get('posted'),
+                })
+        return action, {}
+
+OpenType()
+
+
 class AccountTemplate(ModelSQL, ModelView):
     'Account Template'
     _name = 'account.account.template'
diff --git a/account.xml b/account.xml
index 2e95720b91..153e41f4a4 100644
--- a/account.xml
+++ b/account.xml
@@ -674,6 +674,44 @@ this repository contains the full copyright notices and license terms. -->
             action="act_account_list" id="menu_account_list"
             sequence="10"/>
 
+        <record model="ir.ui.view" id="account_view_list2">
+            <field name="model">account.account</field>
+            <field name="type">tree</field>
+            <field name="priority" eval="20"/>
+            <field name="arch" type="xml">
+                <![CDATA[
+                <tree string="Accounts" keyword_open="1">
+                    <field name="name"/>
+                    <field name="code"/>
+                    <field name="debit"/>
+                    <field name="credit"/>
+                    <field name="balance"/>
+                    <field name="currency"/>
+                </tree>
+                ]]>
+            </field>
+        </record>
+        <record model="ir.action.act_window" id="act_account_list2">
+            <field name="name">Accounts</field>
+            <field name="res_model">account.account</field>
+        </record>
+        <record model="ir.action.act_window.view" id="act_account_list2_view1">
+            <field name="sequence" eval="10"/>
+            <field name="view" ref="account_view_list2"/>
+            <field name="act_window" ref="act_account_list2"/>
+        </record>
+
+        <record model="ir.action.wizard" id="act_open_type">
+            <field name="name">Open Type</field>
+            <field name="wiz_name">account.account.open_type</field>
+            <field name="model">account.account.type</field>
+        </record>
+        <record model="ir.action.keyword" id="act_open_type_keyword">
+            <field name="keyword">tree_open</field>
+            <field name="model">account.account.type,-1</field>
+            <field name="action" ref="act_open_type"/>
+        </record>
+
         <record model="ir.ui.view" id="account_view_tree2">
             <field name="model">account.account</field>
             <field name="type">tree</field>
@@ -849,7 +887,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="field_childs">childs</field>
             <field name="arch" type="xml">
                 <![CDATA[
-                <tree string="Balance Sheet">
+                <tree string="Balance Sheet" keyword_open="1">
                     <field name="name"/>
                     <field name="amount"/>
                 </tree>
diff --git a/move.py b/move.py
index 6dd02f9a37..c09d716029 100644
--- a/move.py
+++ b/move.py
@@ -1450,6 +1450,9 @@ class OpenAccount(Wizard):
             ]
         if Transaction().context.get('posted'):
             action['pyson_domain'].append(('move.state', '=', 'posted'))
+        if Transaction().context.get('date'):
+            action['pyson_domain'].append(('move.date', '<=',
+                    Transaction().context['date']))
         action['pyson_domain'] = PYSONEncoder().encode(action['pyson_domain'])
         action['pyson_context'] = PYSONEncoder().encode({
             'fiscalyear': Transaction().context.get('fiscalyear'),