You cannot reverse journal entries directly. If you want to reverse a journal entry, you need to reverse the source document, journal entry voucher, or valuation run that generated the entry.
When you reverse a source document, journal entry voucher, or valuation run:
The source document, journal entry voucher, or valuation run receives the status Reversed.
A reversal journal entry is generated for each original journal entry in all affected sets of books.
Each reversed journal entry receives the status Reversed and a reference to the reversal journal entry.
The journal entry types for reversal journal entries are predefined by SAP and cannot be changed.
A reversal journal entry type is assigned to each journal entry type. This assignment is predefined by SAP as well and cannot be changed.
You have assigned number ranges to the journal entry types for reversals.
For more information, see Journal Entry Types and Number Ranges.
The system generates reversal journal entries in similar way to the automatic creation of journal entries. There are the following differences:
The journal entry type of the reversal journal entry is the same as the journal entry type of the journal entries being reversed.
The default reversal posting date proposed by the system is the posting date of the journal entries being reversed. You can change the reversal posting date manually.
A reversal line item is generated for each line item of the journal entry being reversed. The system checks to make sure an individual line item is not already reversed. The reversed line items receive a Reversed flag.
You have specified in the settings for the set of books and company whether negative postings are permitted.
If negative postings are permitted, the system posts the reversal line items on the same side of the account as the line item being reversed, but with negative amounts.
If negative postings are not permitted, the system posts the reversal line items with the same amounts as the line item being reversed, but on the other side of the account.
The header of the reversal journal entries contains references to the reversed journal entries and additional data on the reversal (such as the reversal date).