When entering your Receivable Charge dated the day before the start of your fiscal year, offset the entry using A+ and account GST Paid (usually 1298-00). When entering the deposit which is less than was claimed, you'll need to offset that variance against something. If you know why the adjustment was made then the appropriate expense or income account can be used. If you're not sure why it was adjusted then you can offset the entry against Shareholder Loans (Corporation) or Personal Drawings (Sole Proprietor or Partnership)
