Balance carried forward- FAGLGVTR

Hiii experts... user wants to run FAGLGVTR for year end activities but they are finding that some a/cs have account balance diffrenences... sooo they have question.. that when they run faglgvtr .. which date is considered...like Posting date or entry date???? as many documents have entry date(05.04.2014) of current year and posting date in the previous year((01.03.2014)..Please guide me

Thanks& regards

Abhay Parekh