Hello Sabrina,
The Opening Balance Equity account will only appear in your Chart of Accounts once you've created a bank account.
If you haven't created any transactions that are associated to the said bank, we can still manually enter the opening balance:
- Click Accounting on the left menu.
- Go to the Chart of Accounts tab and look for the bank account.
- Click the drop-down menu next to Account history and select Edit.
- Enter the amount in the Balance field.
- Select Save and Close.
You can also create a bank deposit to enter the opening balance. Feel free to view this article for the detailed steps: How to Enter a Beginning Balance for an Existing Account.
I'll get back to you if you need more help with this.