[fix] Opening balance in trial balance and general ledger based on is_opening
diff --git a/erpnext/accounts/report/financial_statements.py b/erpnext/accounts/report/financial_statements.py
index b4fec98..be2e968 100644
--- a/erpnext/accounts/report/financial_statements.py
+++ b/erpnext/accounts/report/financial_statements.py
@@ -210,7 +210,7 @@
 	if from_date:
 		additional_conditions.append("and posting_date >= %(from_date)s")
 
-	gl_entries = frappe.db.sql("""select posting_date, account, debit, credit from `tabGL Entry`
+	gl_entries = frappe.db.sql("""select posting_date, account, debit, credit, is_opening from `tabGL Entry`
 		where company=%(company)s
 		{additional_conditions}
 		and posting_date <= %(to_date)s
diff --git a/erpnext/accounts/report/general_ledger/general_ledger.py b/erpnext/accounts/report/general_ledger/general_ledger.py
index b6b5c8a..9f1f560 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 flt, getdate
+from frappe.utils import flt, getdate, cstr
 from frappe import _
 
 def execute(filters=None):
diff --git a/erpnext/accounts/report/trial_balance/trial_balance.py b/erpnext/accounts/report/trial_balance/trial_balance.py
index 1ad4a37..2571751 100644
--- a/erpnext/accounts/report/trial_balance/trial_balance.py
+++ b/erpnext/accounts/report/trial_balance/trial_balance.py
@@ -90,8 +90,7 @@
 		where 
 			company=%(company)s
 			{additional_conditions}
-			and (posting_date < %(from_date)s or 
-				(posting_date >= %(from_date)s and ifnull(is_opening, 'No') = 'Yes'))
+			and (posting_date < %(from_date)s or ifnull(is_opening, 'No') = 'Yes')
 			and account in (select name from `tabAccount` where report_type=%(report_type)s)
 		group by account""".format(additional_conditions=additional_conditions),
 		{