Reversals and duplicates
Objective: Record reversals that restore balances exactly.
Recommended first: Correcting entries
A reversal mirrors an original entry — same accounts and amounts, debits and credits swapped. Posting a reversal returns every account to its prior balance. The workbench lets you reverse a posted entry once; reversing a reversal is not allowed, so post a new correcting entry instead.
Duplicates often come from importing the same bank file twice or entering one bill twice. Reverse one copy.
Reversals restore balances exactly because they mirror the original. That property makes them ideal for duplicates and for optional reversing entries after accruals. In the workbench, reversing an entry links the two records in the audit trail; the original remains visible, marked as reversed. Attempting to reverse the same entry twice is blocked, which prevents a correction from creating a new error.
Check your work
- Does the reversal mirror every line of the original?
- Is it dated on or after the original?
- Is the original still visible in the audit trail?
A $420 supplies bill was entered twice. Reverse one copy.
| Account | Debit | Credit |
|---|---|---|
| Accounts Payable | $420.00 | |
| Supplies | $420.00 |
Common mistakes
✗ Deleting the duplicate.
✓ Posted records stay; reverse them so the history shows what happened.
Guided practice
Use hints freely here.
Item 1 of 1
Reverse a duplicated bill
On Mar 18, 2026, BrightNest Cleaning Co. finds that a $180.00 supplies bill (Dr Supplies / Cr Accounts Payable) was entered twice. Record the entry that removes the duplicate.
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Independent practice
Try these without hints. Completing the lesson needs at least one independent item solved without revealing the answer.
Item 1 of 4
Correct a fully reversed posting
On Mar 24, 2026, Harbor Point Consulting discovers that a $700.00 client collection was recorded as Dr Accounts Receivable / Cr Cash instead of the other way around. Record one correcting entry that fixes the books.
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Key terms
- Reversing entry
- The exact opposite of a prior entry.
References and provenance
- OpenStax, Principles of Accounting, Volume 1: Financial Accounting (accessed 2026-10-29)
Original lesson written for Bookkeeping Exercises (AI-assisted drafting). Calculations are verified by the platform's automated accounting tests. Not yet reviewed by a credentialed accountant. Updated 2026-10-29.