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.
Optical disc is the generic term when referring to a CD, DVD, blu-ray or other storage medium which required light to read or write data to. Optical discs come with a plethora of acronyms and abbreviations associated with each type of disc. We look at what these all mean, and decipher the jargon to offer you a straightforward guide.