Explained
Deleting posted entries destroys the audit trail. A reversal keeps the record whole: the wrong entry and its cancellation both remain, and the correct one follows.
A reversing entry cancels the effect of an earlier entry by recording the same lines the other way round, instead of deleting the original.
Deleting posted entries destroys the audit trail. A reversal keeps the record whole: the wrong entry and its cancellation both remain, and the correct one follows.