Found on the GL Account Master. Set the statement type to either Balance Sheet Account or Profit and Loss Account.
Balance sheet accounts are usually assets, liabilities and owners equity.
Profit and loss accounts are usually income and expense.
All profit and loss accounts should have a closing account number assigned to them. Their balances will be transferred to the closing account when End of Year Processing is run.
Balance sheet accounts do not close or zero out at the end of a fiscal year as their balances are brought forward into the new year.
Default settings for the statement type are set in the Account Type Master found under Maintain; General Ledger Tables.