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.
DiSCÂ® is the leading personal assessment tool used by over 1 million people every year to improve work productivity, teamwork and communication. DiSC is a personal assessment tool used to improve work productivity, teamwork and communication. DiSC is non-judgmental and helps people discuss their behavioral differences.
Often times when describing DISC, people will start with what DISC is not. It is not a measurement of emotional intelligence, personal intelligence, motivations, or education and training. Itâs also not a measurement of oneâs experience, personal skills, or world view. What DISC does measure is HOW you do what you do. It is a measure of oneâs OBSERVABLE behavior. And lastly, it is a neutral language. Meaning, there are no good or bad behavior styles in the DISC method. The meat of todayâs DISC is in the four dimensions that categorize behavior. 1  Dominance (How you respond to problems and challenges) 2  Influence (How you influence others to your point of view)  Steadiness (How you respond to pace of environment)