The Law Dictionary

Your Free Online Legal Dictionary • Featuring Black’s Law Dictionary, 2nd Ed.

REVERSING ENTRY Definition & Legal Meaning

Definition & Citations:

A procedure in bookkeeping where the first journal entry for the new accounting period reverses the last entry made in the last accounting period.


This article contains general legal information but does not constitute professional legal advice for your particular situation. The Law Dictionary is not a law firm, and this page does not create an attorney-client or legal adviser relationship. If you have specific questions, please consult a qualified attorney licensed in your jurisdiction.