Balance transfers allow past balances, whether positive or negative, to be transferred from an older entry to a new entry. This feature is available in the entry detail form, but is only available to users who have been granted access to the feature.
Past balances are determined based on the “Responsible Party” of the entry. This defaults to the owner but could be a different person as well. When past balances are checked it is based solely on this person and whether they were responsible for past entry with an existing balance.
Balance transfers are considered a special privilege. What this means is that not all users are automatically able to do this even if they.
To enable balance transfers open the group up which you want to have access (for instance Secretaries) and select the Can TransferBalances checkbox.