Reversing Entries. Reversing entries, or reversing journal entries, are journal entries made at the beginning of an accounting period to reverse or cancel out adjusting journal entries made at the end of the previous accounting period.This is the last step in the accounting cycle.eversing entries are usually made to simplify bookkeeping in the new year. For example, if an accrued expense was recorded in the previous year, the bookkeeper or accountant can reverse this entry and account for the expense in the new year when it is paid.
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Slipped Disk (Herniated Disc). A potentially painful problem in which the hard outer coating of the disk is damaged, allowing the disk's jelly-like center to leak and cause irritation to adjacent nerves.hysical examination for lumbar radiculopathy due to disc herniation in patients with lowâback pain. Background: Lowâback pain with leg pain (sciatica) may be caused by a herniated intervertebral disc exerting pressure on the nerve root.