To create a new balance sheet account, navigate to the Settings tab, select Chart of Accounts, and then click on New Account located in the Balance Sheet section of the chart of accounts.
The form includes the following fields:
Balance sheet accounts at the top level cannot use foreign currencies. This is because these accounts must always appear in the base currency on financial statements, even if they were originally in a foreign currency. Therefore, if you need a custom balance sheet account that operates in a foreign currency, you should set it up as a Special Account within the Special Accounts tab.
For more information see: Special Accounts