In general ledger report opening amount is purely based on posting date
diff --git a/erpnext/accounts/report/general_ledger/general_ledger.py b/erpnext/accounts/report/general_ledger/general_ledger.py
index a7ee7c0..2731baa 100644
--- a/erpnext/accounts/report/general_ledger/general_ledger.py
+++ b/erpnext/accounts/report/general_ledger/general_ledger.py
@@ -3,7 +3,7 @@
 
 from __future__ import unicode_literals
 import frappe
-from frappe.utils import cstr, flt, getdate
+from frappe.utils import flt, getdate
 from frappe import _
 
 def execute(filters=None):
@@ -153,10 +153,9 @@
 
 	for gle in gl_entries:
 		amount = flt(gle.debit, 3) - flt(gle.credit, 3)
-		if filters.get("account") and \
-			(gle.posting_date < getdate(filters.from_date) or cstr(gle.is_opening)=="Yes"):
-				gle_map[gle.account].opening += amount
-				opening += amount
+		if filters.get("account") and gle.posting_date < getdate(filters.from_date):
+			gle_map[gle.account].opening += amount
+			opening += amount
 		elif gle.posting_date <= getdate(filters.to_date):
 			gle_map[gle.account].entries.append(gle)
 			gle_map[gle.account].total_debit += flt(gle.debit, 3)