4-21RQ

Question

What are reversing entries? Are they required by GAAP?

Step-by-Step Solution

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Answer

Reversing entry is recorded to record the reverse effect of previous entry made in the books of accounts. They are not required as per GAAP.

1Explanation on Reversing Entry

Reversing entries are exact opposite of some adjusting entries. It nullifies the effect of previous related entry made in the record.

2Requirement as per GAAP

Reversing entry are only used for the convenience and time saving, and not needed as per the GAAP.