A duplicate journal reversal should be traced to the original entry and every reversal source before another adjustment is posted. The same description appearing twice does not prove that both entries are wrong. Compare the journal references, amounts, dates and accounts with the intended month-end treatment.

Accounting records, calculator and glasses on a desk
Illustrative photograph by Cht Gsml.

Map the posting chain

Obtain the original journal and its approved support. Record whether the system was instructed to reverse it automatically, and identify any later manual reversal or imported entry.

Keep the journal history and relevant visible rule settings. Do not delete a posted entry before the accountant has reviewed its effect on reconciled periods.

Reconcile the account effect

Show the original debit and credit, the first reversal, the second reversal and any replacement entry. Calculate the net effect on each affected account and period.

Ask whether the problem is a duplicate reversal, a duplicate original or a required replacement posted with a confusing description. Each situation may need a different correction.

Example: automation and a manual checklist overlap

A month-end accrual is marked for automatic reversal, while another team member follows a checklist and reverses it manually. Preserve both references and establish which workflow produced each entry. Turning off automation for the future does not itself correct the two entries already posted.

Control the accepted fix

Retain the accountant’s approved adjustment and reconciliation. Then clarify who owns the reversal rule and the manual checklist, with a review of the next cycle. Avoid using a balancing journal without an explanation, as it can conceal the same recurring error in a later month.

Related practical guidance

For the surrounding records and responsibilities, see bookkeeping basics, company records to keep, bookkeeping and accounting.

Official guidance: IRAS official guidance.

Help with your company records

For accounting, bookkeeping and related compliance support, contact Raffles Corporate Services at [email protected] or WhatsApp +65 8501 7133. Tell us which records or process need attention so we can discuss the relevant next steps.