# Reversing entry

> Reversing entry — An entry dated the first day of the next period that exactly offsets a period-end accrual, so the real invoice can be coded normally without double-counting.

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

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**What is reversing entry?** In accounting, reversing entry means an entry dated the first day of the next period that exactly offsets a period-end accrual, so the real invoice can be coded normally without double-counting.

## Words this system refuses for it

- undo
- auto-delete

- **Category:** Close
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Related:** accrual, invoice, period