GL for year's Profit and loss, can we pass a manual Journal in Retained Earnings

 Dear Guru's 

We are closing our first year in Oracle after implementing, formally in our Year End process we will be running the standard programs, so that the Retained earnings will pass the profit and loss journal and close the General Ledger Year.

  But, our client wants to pass a manual journal in Retained Earnings and, close the first year.

Can anybody suggest me, whether we can go with this type of adjustment entry in General Ledger, and it wont have any impact in future.

Thanks in Advance.

Regards,

D.VIgnesh.