Posting and reversing an accounting entry

By the end of this guide, you will know what distinguishes a DRAFT voucher from a POSTED one — immutable, in line with SYSCOHADA revised 2019 (art. 24) and accounting integrity rules — and how to correct a posted voucher through a contra-entry (reversal).

DRAFT vs POSTED

Characteristic	DRAFT	POSTED
Modifying lines	Yes	No
Deletion	Yes (if never posted)	No
Numbering	Temporary (not yet assigned)	Final — VTE-2026-000001
Appears in general ledger	No	Yes
Included in trial balance	No	Yes
Included in FEC export	No	Yes
Integrity seal	No	Yes

Tip

Work in DRAFT mode until your voucher is finalised. You can freely modify amounts, add or remove lines, with no constraints.

What posting triggers

When you click Post, SynkriaOps executes three sequential operations that guarantee integrity:

1. Sequential numbering via pessimistic lock

The number is assigned permanently at posting time. No number can be skipped or duplicated, even when several users post vouchers at the same moment.

Examples of generated numbers:

• Journal VTE → VTE-2026-000001, VTE-2026-000002, …
• Journal ACH → ACH-2026-000001, ACH-2026-000002, …
• Journal OD → OD-2026-000007, …

2. Chained integrity seal

Each posted voucher receives an integrity seal computed from its content and the seal of the previous voucher in the file. Vouchers therefore form a chain: any later tampering attempt would break the chain and be immediately detectable.

3. Database-level locking

The amounts, accounts and dates of a posted voucher are locked at the database level itself. This protection applies even outside the application: no tool or direct access can modify a posted voucher.

A posted voucher: final number, balanced lines and integrity seal.

Caution

A closed fiscal year prevents any new voucher. If your voucher date falls within a closed year, SynkriaOps will refuse to post it. Contact your administrator to reopen the year if necessary (ADMIN access only, requires a justification of at least 10 characters).

Correcting BEFORE posting (draft mode)

While the voucher is in DRAFT status, correction is straightforward:

1. Go to Accounting → Vouchers, locate your draft.

2. Click the voucher to open it in edit mode.

3. Modify lines: amounts, accounts, labels, or add / remove lines.

4. Verify that total debits = total credits (the red banner disappears once balanced).

5. Click Save to keep the draft, or Post to finalise.

Correcting AFTER posting — the contra-entry

A contra-entry (reversal) is a mirror entry: it uses exactly the same accounts and amounts, with debits and credits swapped. Both vouchers (original + contra-entry) coexist in the general ledger and offset each other.

When to create a contra-entry?

• Invoice posted with an incorrect amount
• Wrong general ledger account used
• Voucher posted to the wrong journal
• Duplicate entry

Steps to create a contra-entry

1. Open the posted voucher to correct in Accounting → Vouchers.

2. Click Reverse (button at the bottom of the page or in the action menu).

3. Choose the reversal date:

   • Same date as the original voucher (recommended if the error is in the same fiscal year)
   • A later date (if the original fiscal year is closed)

4. SynkriaOps automatically creates a new DRAFT voucher with all signs swapped. Review the lines.

5. Click Post to definitively record the reversal. A number is assigned (e.g. OD-2026-000012).

6. If necessary, create the corrected voucher with the right information.

Tip

The contra-entry is recorded in the OD journal by default. You can select a different journal if your organisation’s procedures require it.

Worked example — reversing a sales invoice

Situation: you posted a sales invoice for XAF 1,500,000 excl. VAT + 19.25% VAT (XAF 288,750) = XAF 1,788,750 incl. VAT, but the client rejected the service.

VTE VTE-2026-000018 — original posted voucher

Account	Description	Debit	Credit
411000025	Customer SOTRANB	1 788 750
701000	Sales — Services		1 500 000
4431	Output VAT 19.25%		288 750
Totals Balanced entry		1 788 750	1 788 750 XAF

OD OD-2026-000009 — contra-entry

Account	Description	Debit	Credit
701000	Sales — Services (reversal)	1 500 000
4431	Output VAT 19.25% (reversal)	288 750
411000025	Customer SOTRANB		1 788 750
Totals Balanced entry		1 788 750	1 788 750 XAF

After reversal, the net balance of account 411000025 for this transaction = 0. The customer owes nothing.

Common errors

Error	Cause	Solution
”Posted voucher — edit not allowed”	Attempting to edit a posted voucher	Create a contra-entry instead
”Fiscal year closed — posting not allowed”	Date falls in a closed year	Change the date or request reopening (ADMIN)
“Debit ≠ Credit”	Unbalanced voucher	Add or correct a line
”No fiscal year found for this date”	Date outside any open fiscal year	Check fiscal years in Settings → Fiscal years
”Number already in use”	Numbering conflict (rare)	Retry — the pessimistic lock resolves automatically

See also

• Create an accounting voucher →
• Reconciling counterparty accounts →
• Managing accounting journals →
• Opening and closing a fiscal year →