closing balance goes to Opening Balance

cmw

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If I split my database financial year(01/04/06 to 31/03/07) wise , Transaction table contain empty record and master table contains all record till 31/03/07 and closing balance update into new master table opening balance . Pls anybody help me.
 
I want export all table in my currentdatabase to a folder and its automatically create input year name.
How will do it?
 

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