first we have to create clearing accounts like gl clearing 
account, vendors clearing account, customer clearing 
account and asset clearing account. these accounts are only 
for data uploading. first we have to post gl balances in f-
02, customer and vendor balances in f-22 and f-43. for 
customer, we have debit balances of custemer and credit 
customer cleareing account, for vendor we have debit vendor 
clearing account and credit balances of vendor. for asset 
balances first we have to remove the reconciliation in fs00 
for asset account and accumulated dep account. we have to 
post in f-02.

Prashanth Sir,one Thing sir can u explain it in brief again 
sir i am not able 2 understand sir.
About the journal Entry of these transactions and what 
about the Bank Balance also.

As told prasanth, I wish to add one more point i.e., once 
we prepare all the clearing account and passing the entries 
in the F-02, We can also upload through spread sheet with 
SAP required fields.

We can customise in the workbench which is called LSMW or 
data migration.