Glossary
Reversal
A booked entry cannot be changed. If it is wrong, you make a reversal: a new voucher with the same lines and the opposite sign, so the two vouchers add up to zero. Both vouchers stay, so the trail is complete. The Danish word is storno.
Updated 21 October 2026
What is a reversal?
The Danish Bookkeeping Act requires that booked transactions cannot be changed or deleted, and that corrections are made by counter-entry. A reversal is exactly that. If you booked 4,000 kr. on the travel account but the amount belonged to the courses account, you reverse the voucher and book a new one on the right account. All three vouchers are visible in the ledger.
The reversal refers to the voucher it cancels, and the original voucher refers to its reversal. A voucher can be reversed only once, and a reversal cannot itself be reversed.
Reversal in Veneti
In Veneti you find Reverse on a voucher under Booked entries. Veneti books the counter-entry with a new voucher number and the text "Storno af #voucher number", and the two vouchers refer to each other. If the original voucher was settled against a payment or an invoice, the settlement is open again.
A voucher the bank delivered is not reversed, because the movement would disappear from the bank account and the bank would no longer reconcile. A wrong account on a bank line is corrected instead with a general journal entry that moves the amount from the wrong account to the right one. The basics of debit and credit: Bookkeeping for beginners.
Related terms
- General journal entry: the correction when a reversal is not the answer.
- Journal: where entries are corrected freely before booking.
- The Danish Bookkeeping Act: the requirement that corrections are made by counter-entry.