> ## Documentation Index > Fetch the complete documentation index at: https://docs.vortexiq.ai/llms.txt > Use this file to discover all available pages before exploring further. # Accrual Reversals (last close), Microsoft Dynamics 365 > Accrual Reversals (last close): count of accrual journals reversed in the most recent period close. How to read it, why it matters, and how to act on it. **Card class:** [Non-Hero](/nerve-centre/overview#card-classes-explained) • **Category:** [Ecommerce Platform](/nerve-centre/connectors#connectors-by-type) > How many accrual journals from the last period close were reversed in the next period, a churn signal on month-end estimates. ## At a glance > The count of accrual journals that were posted at the most recent period close and then reversed in the following period. In Dynamics 365 this is the classic period-end accrual plus auto-reversal pattern: Finance posts an estimate (accrued revenue, accrued expense, unbilled receivables) on the last day of the period, then the system reverses it on the first day of the next period so the real invoice or payment can land cleanly. A high reversal count is normal in principle, but a rising one points to over-accrual, manual estimate churn, or weak cut-off discipline. | | | | ------------------ | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | | **What it counts** | The number of distinct accrual journals posted in the closing period that carry a matching reversing entry in the next period. In F\&O these are typically ledger journals flagged for reversal (the accrual scheme / reversing-entry mechanism on `LedgerJournalTrans`); in Business Central they are recurring or reversing G/L journals where the reversal is posted via the Reverse Transaction Entries flow. | | **What it is not** | Not error corrections, not manual one-off adjustments, and not standard recurring journals that are meant to persist. Only entries with an accrual-and-reverse intent are in scope. | | **Currency** | Count metric, currency-independent. The underlying journal amounts roll up in the configured reporting currency, but the card itself is a simple integer count. | | **Multi-Company** | Aggregated across the selected legal entities. A single accrual scheme replicated across entities counts once per entity. | | **Time window** | `30D` (looks at the most recently closed period inside a rolling 30-day frame) | | **Alert trigger** | `>10` reversed accruals in the last close | | **Roles** | owner, finance | ## Calculation Calculated automatically from your Microsoft Dynamics 365 data. See the At a glance summary above for what the metric tracks and the worked example below for a typical reading. ## Worked example A mid-market homeware brand on F\&O with two legal entities (UK trading and a US sub). The most recent close is the May period, snapshot 03 Jun 26 (first working day after close). Finance runs an accrual-and-reverse routine each month for unbilled freight, marketing pre-pays, and estimated commissions. | Accrual type | Posted at close (31 May) | Reversed next period (01 Jun) | Net carried | | --------------------------------- | ------------------------ | ----------------------------- | ----------- | | Unbilled freight accrual | 4 | 4 | 0 | | Estimated sales commissions | 3 | 3 | 0 | | Marketing prepayment release | 2 | 2 | 0 | | Manual revenue estimate (UK) | 5 | 5 | 0 | | **Accrual Reversals (this card)** | | **14** | | Four things to notice: 1. **14 reversals is above the alert threshold of >10.** The card fires not because reversing accruals is wrong, but because the volume jumped from a typical 6 to 8 in prior months to 14 this close. 2. **The manual revenue estimate (UK) line is the driver.** Five hand-keyed accruals for revenue that should have been a clean invoice cut-off. That is estimate churn, the team is accruing where it could be invoicing. 3. **All four types netted to zero.** That is the healthy signal: every accrual posted at close was reversed cleanly in the next period, so nothing is silently persisting into the new period's P\&L. 4. **The auto-reversal date matters.** F\&O reverses on the first day of the next period by default. If a reversal date is mis-set, the accrual lingers and the count understates the true churn. The card reads the actual posted reversal, not the intended one. ## Sibling cards merchants should reference together Accrual reversals are a close-quality signal. Pair this card with the rest of the period-close health set to see whether month-end is clean or scrambled. | Card | Why pair | | --------------------------------------------------------------------------------------------------------------- | ----------------------------------------------------------------------------------------------- | | [Ledger Period Close Status](/nerve-centre/kpi-cards/microsoft-dynamics/ledger-period-close-status) | Tells you whether the period this card measures is actually closed, on hold, or still open. | | [Period Close On-Time Rate (12mo)](/nerve-centre/kpi-cards/microsoft-dynamics/period-close-on-time-rate-12mo) | Rising reversals plus slipping close dates is the textbook over-accrual-under-pressure pattern. | | [Manual Journals as % of Total](/nerve-centre/kpi-cards/microsoft-dynamics/manual-journals-as-of-total) | Most accrual churn is manual. This card quantifies how much of the ledger is hand-keyed. | | [Open / Not Posted Journal Entries](/nerve-centre/kpi-cards/microsoft-dynamics/open-not-posted-journal-entries) | A reversal that never posted leaves an accrual stranded. Watch this alongside. | | [Journals by Source Module](/nerve-centre/kpi-cards/microsoft-dynamics/journals-by-source-module) | Confirms whether reversals originate from the General Ledger module or from sub-ledgers. | ## Reconciling against Microsoft Dynamics 365 **Where to look in Business Central / Finance & Operations:** > **F\&O: General ledger > Journal entries > General journals** (filter to the accrual journal name, then inspect reversal status) > **F\&O: General ledger > Ledger settlements / Reverse transaction** (the reversing-entry trail) > **BC: Finance > G/L Registers** (find the original post, then the Reverse Transaction Entries register that nets it) > **BC: Chart of Accounts > drill into accrual accounts** (G/L Entry view showing both legs) For an audit-grade tie-out in F\&O, filter `LedgerJournalTrans` to journals carrying a reversing-entry flag in the closing period and match each to its posted reversal in the following period. In BC, the Reverse Transaction Entries action stamps a linked register, so the G/L Register list is the cleanest place to count matched pairs. **Why our number may legitimately differ:** | Reason | Direction | Why | | -------------------------------------------- | ------------------------ | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | | **Reversal date set inside the same period** | Card lower | If an accrual is posted and reversed within the closing period (not the next one), it is not an across-period reversal and the card excludes it. BC's register list may still show both legs. | | **Reversal not yet posted** | Card lower | An accrual whose reversal is parked in a draft or batch queue is not counted until the reversal actually posts. Pair with Open / Not Posted Journal Entries. | | **Manual reversals keyed as fresh journals** | Card lower | If a team reverses by hand-keying an opposite entry rather than using the reversal mechanism, the link is broken and the card may not pair them. | | **Sub-ledger driven accruals** | Either | Accruals originating in AP/AR or fixed assets surface in their source module, not the GL accrual scheme. Scope depends on your field map. | | **OData / Dataverse sync lag** | Card up to 15 min behind | Vortex IQ reads posted ledger data on a short cache. A late reversal posts in D365 first and appears on the card shortly after. | **Cross-connector note:** Accrual reversals are a finance-internal close mechanic with no commerce-platform counterpart. There is no Shopify, BigCommerce, or Adobe Commerce number to reconcile against. The value of this card is purely as a close-quality and over-accrual early warning inside Microsoft Dynamics 365. ## Known limitations / merchant FAQs **Is a high reversal count automatically bad?** No. Accrual-and-reverse is correct accounting for genuine period-end estimates. The signal is the trend. A stable count of clean pairs is healthy. A sudden jump, like the 6-to-14 move in the worked example, is what warrants a look. **What does a rising count usually mean?** Three common causes: over-accrual (estimating more than reality, then unwinding it), estimate churn (accruing things that could have been invoiced or paid on time), or cut-off weakness (transactions landing on the wrong side of the period boundary and being patched with accruals). **Does this include error corrections?** No. A correction of a mis-posted entry is not an accrual-and-reverse, so it is out of scope. Only entries carrying reversal intent are counted. **F\&O vs Business Central: is the mechanic the same?** The accounting is identical. The plumbing differs. F\&O uses reversing-entry flags on the ledger journal and an auto-reversal date; BC uses the Reverse Transaction Entries flow which stamps a linked G/L Register. The card normalises both into one count. **What if our reversal date is set wrong?** The card reads the actual posted reversal, not the intended date. A mis-set reversal date that leaves the accrual persisting will show as a missing reversal, which is itself a useful flag. **Can I see which accruals reversed, not just the count?** The card is a count pulse. Use Ask Viq to interrogate the underlying journals in plain English, or drill into the G/L Registers in BC / the journal entries in F\&O for the line-level detail. **Does multi-company change the count?** Yes. The count aggregates across the selected legal entities. A recurring accrual scheme that runs in three entities contributes three reversals, one per entity. *** ### Tracked live in Vortex IQ Nerve Centre *Accrual Reversals (last close)* is one of hundreds of KPI pulses Vortex IQ tracks across Microsoft Dynamics 365 and 70+ other ecommerce connectors. Nerve Centre runs the detection layer; Vortex Mind investigates the cause when something moves; Ask Viq lets you interrogate any number in plain English. [Start for free](https://app.vortexiq.ai/login) or [book a demo](https://www.vortexiq.ai/contact-us) to see this metric running on your own data.