# Reversal of entries

> Reversal of entries — An entry posted with its debit and credit swapped — the right accounts and amount, each on the wrong side. Debits still equal credits.

Source: https://lopifi.com/glossary/reversal-of-entries
Part of: Lopifi — US GAAP books on autopilot, checked by a CPA (https://lopifi.com)

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**What is reversal of entries?** In accounting, reversal of entries means an entry posted with its debit and credit swapped — the right accounts and amount, each on the wrong side. Debits still equal credits.

## Words this system refuses for it

- reversal (a deliberate offsetting entry)
- reversing entry

- **Category:** Core ledger
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Related:** reversal, credit, debit