Reverse a journal entry

Operation ID: reverseJournalEntry

Group: Accounting › Journal Entries

Open in the interactive reference

POST /accounting/journal-entries/{id}/reverse

Retry-safe: A write that accepts Idempotency-Key: repeating a request with the same key replays the stored answer instead of executing twice.

Reverses a journal entry. The request creates a new reversal journal entry with the original's debits and credits swapped, dated reversalDate. The reversal journal entry starts unposted and pending approval.

If no approval policy applies, the reversal journal entry is approved at once and posted to the general ledger. Otherwise the reversal journal entry is posted when it is approved.

Only a manual journal entry can be reversed, and only once. A journal entry created by a revaluation, or one that is itself a reversal, is not manual and can't be reversed. Reversing a journal entry a second time fails with ALREADY_REVERSED. Reversing a journal entry that is not manual, such as a reversal or a revaluation's entry, fails with VALIDATION_FAILED, with the rule's message in reason and rule 'systemEntryNotReversible'.

Parameters

Name In Type Required Description
Api-Version header string · v1 yes The API version this request targets, named by its public identifier. Required on every request; omitting it, or naming a version this company does not have, is answered with 400. This document describes version v1.
Idempotency-Key header string no An opaque caller-chosen string (1-255 characters) that makes this request safe to retry. Repeating the same key with an identical request body replays the original response instead of re-executing - but only once that original request succeeded; a failed attempt re-executes on retry. Repeating the key with a different body is answered with 422. A key still in flight is answered with 409 - as is a key whose original request was interrupted before it finished, for a few minutes afterwards, until that attempt is presumed dead. A completed response stays replayable for 24 hours. The key is scoped to the caller, not to the action: reusing it for a different action is answered with 409 or 422 rather than treated independently. On read actions this header is ignored. On write actions that cannot offer the guarantee it is answered with 400 IDEMPOTENCY_NOT_SUPPORTED rather than silently ignored.
id path string yes The unique identifier for the journal entry to reverse.

Request body

Required, application/json: reverseJournalEntryInput.

Field Type Required Description
reversalDate date yes The posting date of the reversal entry. Use format YYYY-MM-DD. It must be on or after the original entry's posting date.
reversalReason string yes The reason for the reversal. Accepted values: 'accrualReversal', 'revaluationReversal', 'estimate', 'rebook', 'reversingSFD', 'other'. Any other value fails with INVALID_REVERSAL_REASON.
reversalDescription string no A free-form reversal description recorded on the original entry's header. Required unless reversalReason is 'other', which fails with REVERSAL_DESCRIPTION_REQUIRED. 
{
  "reversalDate": "2026-01-15",
  "reversalReason": "<reversalReason>",
  "reversalDescription": "<reversalDescription>"
}

Response

200 Success

Under data (reverseJournalEntryOutput):

Field Type Required Description
reversalJournalEntryId string yes The unique identifier for the created reversal journal entry. 
{
  "data": {
    "reversalJournalEntryId": "3fa85f64-5717-4562-b3fc-2c963f66afa6"
  },
  "diagnostics": [
    {
      "code": "<code>",
      "message": "<message>",
      "severity": "error",
      "path": [
        "<path>"
      ],
      "details": "<details>"
    }
  ]
}

Response headers

Errors

Code Status
NOT_FOUND 400
REVERSAL_DESCRIPTION_REQUIRED 400
ALREADY_REVERSED 400
INVALID_REVERSAL_REASON 400
VALIDATION_FAILED 400
IDEMPOTENCY_KEY_CONFLICT 409
IDEMPOTENCY_PAYLOAD_MISMATCH 422

Statuses