It depends on what has been entered in the programme. If there's a record in the programme with ' 0 ', then you will have to enter it in the Accounts with ' 0 ' too because some of the validation rules check the values are greater or equal to those records.
You can refer to the validation rules in the quick guide to know what the system is exactly checking for:
Accounts (IJG) | 2021 Support Materials MS | SFC Support Portal
Accounts (ETC) | 2021 Support Materials MS | SFC Support Portal
Accounts (EMFAF) | 2021 Support Materials MS | SFC Support Portal
Accounts (AIB) | 2021 Support Materials MS | SFC Support Portal