Question

Opened a current account in bank entry

Answer 1

Cash a/c. Dr
to
bank a/c

Answer 2

Opening an bank account does not have any entry as it does not involve any monetary transaction.

However, when you deposit cash in such account a contra entry is passed in cashbook. the entry is as below:

Bank a/c .............Dr
   To Cash

In cash any bank charges have been paid for opening an account, following entry is passed

Bank a/c.........................Dr
Bank Charges a/c...........Dr
   To Cash