Cellar

Reversing entry

A new entry that cancels an earlier one — instead of deleting it.

It carries the same values with the sign reversed and a reference to the entry it cancels. The stock is right again afterwards; the way it got there stays visible.

The principle holds in bookkeeping exactly as it does in the cellar book and at the till: you reverse with a new entry, never by deleting.

Related terms

Cellar book The record of every movement and every treatment in the cellar that wine law requires. Append-only A method in which entries are only ever added, never altered and never deleted. Audit-proof record keeping Records that cannot be altered, are complete, and can be followed.

These terms in daily use, not in a glossary. The tour shows where each of them turns up in VINORUM — in sixteen units at your own pace.

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