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.
The shoulder abduction test is often used to test for compression on a nerve. The pain of a herniated disc may be relieved by placing the hand of the affected side on top of the head. In some instances it may increase the pain depending on how the neck disc is herniated and places pressure on the nerve. A disc may herniate medially (inside), in which case the shoulder abduction test will cause relief while the pain is made worse when the arm hangs or is tractioned downward.