excel formular help

I am so sorry. I really make it too complicated. The first thing come out of my head is that the copy and paste solution is almost the quickest.

Step of copy and paste:
1. Click on the tab for last year
2. Click in the cell that has last year's ending balance
3. press Ctrl + C
4. Click in the cell where you want the beginning balance on the new year page
5. mouse right click, select to paste as a link.

5 steps.

And from your original request, I think that the objectiveas of you are 1) the solution should be to avoid doing the scroll job in the steps above, 2) when it is done, it can be used in the next time  Then, I think of point 1. This workbook is about checking balance. Every year the entries in the worksheets are different, the number of entries are different.  I thought this is the problem of it.  Even though you make a reference to the closing balance of last year, in the next year, you also need to scroll to the closing balance of this year.  A simple approach cannot avoid this.  However, my problem should be missing to consider of correction of last year entries.  

An approach is that

1. you turn your transactions(!? Entries!? sorry for my poor English) as a table

2.click Table tab in the Ribbon, give it a name, e.g. T2017

3.check the box of Total Row in the ribbon.

4.Click in the cell where you want the beginning balance on the new year page.

5.type 

=T2017[[#Total],[<Amount>]]

where <Amount> is the column name of the amount (value) of each entry

 5 steps

However, it will affect the original formatting.

Another approach is formula, but this approach has a limitation that your worksheet name must be the year.

Create a name, ThisYearRefCell

=INDIRECT("$A$1")

Create a name, ThisFilename

=CELL("filename",ThisYearRefCell)

Create a name, ThisYearWorksheetName

=VALUE(MID(ThisFilename, FIND("]", ThisFilename) + 1, 255))

Create a name, LastYearWorksheetName

= ThisYearWorksheetName - 1

Create a name, LastYearRefCell

=INDIRECT("'" & LastYearWorksheetName & "'!$A$1")

Create a name, ClosingBalanceColumnName

="$C:$C"

where C is the column of the closing balance.

Create a name, LastClosingBalanceColumn

=INDIRECT("'" & LastYearWorksheetName & "'!" & ClosingBalanceColumnName)

Create a name, LastYearBalance

=IFERROR(OFFSET(LastYearRefCell, LARGE(--(LastClosingBalanceColumn <> "") * ROW(LastClosingBalanceColumn),1) - 1, COLUMN(LastClosingBalanceColumn) - 1), 0)

 The offset function can adjust the row and column to the actual cell of the closing balance.

Then, every new worksheet,

1. you change the worksheet name to year (this is basic step of every new worksheet, but I count it)

2.Click in the cell where you want the beginning balance on the new year page

3.type

=LastYearBalance

3 steps

Posting these two approaches is for discussion only. 

1. Click in the cell where you want the beginning balance on the new year page
2. Press =
3. Click on the tab for last year
4. Click in the cell that has last year's ending balance
5. Press Enter

If it is only once a year you probably don't need to do anything more complicated than that.