Accounting Natural Balances are the opening balances that exist in the accounts of a company at the beginning of the year. It is the accounting base upon which each future reporting period will be posted onto, giving a comparison of profits and losses over the course of time. Accounting Natural Balances must be established and carefully monitored in order to ensure accurate financial records. In doing so, businesses can rely on them as a solid foundation for decision making and strategic planning into the future.