You can use a reversing entry journal to copy a receipt's accounting page with opposite signs if, for example, you wish to cancel an accrual journal's accounting effect.
In order to be able to create Reversing entry journals, a user must have full user rights to the new journal receipt and must not be limited to reading accounting pages.
Reversing entry journals are created on the accounting pages of journals, purchase invoices, sales invoices, purchase orders, sales orders, salary slips and travel or expense invoices, by clicking on the Edit / Copy to a journal with reversed values.In other words, you can create reversing entry journals on the accounting pages of all receipts apart from bank statements, references, VAT summaries and periodic tax returns.The dimensioning of the original receipt will be copied to the new journal receipt when you use the Copy to a journal or Copy to a journal with reversed values functions.
After the reversing entry journal has been copied, a journal identical to the receipt’s accounting page, only with reversed signs, will be created with the same date as the original receipt’s accounting page.
Read more on creating journals.