One line above the register's table, and a marker on the Cash balance column header, states how far the account's starting point can be trusted, in three states that are never inferred from the mere absence of a warning:
- Recorded starting point: an opening cash row exists, or the account carries an explicit-zero tracking boundary. Nothing is shown above the table, and balances are shown plainly.
- Starting balance unconfirmed: neither exists. An account whose history simply opens with a deposit sits here: nothing is inconsistent, and nothing is proven either. The line's Set opening cash link opens the opening-balance workflow.
- Detected inconsistency: the same opening-balance check import review already uses finds an unresolved deficit or a conflict with the account's tracking boundary. The line names the problem and its Reconcile this account link opens the Reconcile sheet.
A broker cash checkpoint that reconciles vouches for that one checkpoint. It can never promote the whole account to Recorded, because confirming one date says nothing about the rows before it.
After switching to transaction tracking
Switching a statement-tracked account to transaction tracking writes the latest statement's cash as an opening cash row dated at that statement, even when the cash is $0. A known zero is a recorded fact, so the account starts out Recorded. An account switched before this rule has no such row when its statement showed no cash, and reads Starting balance unconfirmed until you add an opening cash entry. Nothing is filled in for it automatically.