Posting and reversing an accounting entry

In SynkriaOps, an accounting voucher progresses through two distinct statuses: DRAFT and POSTED. Understanding this distinction is essential: once posted, a voucher is immutable — in line with SYSCOHADA revised 2019 requirements (art. 24) and accounting integrity rules. The only way to correct it is 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
Protected by SHA-256 hash	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 through a PostgreSQL transaction with SELECT … FOR UPDATE on the journal counter. No number can be skipped or duplicated, even with concurrent users.

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 SHA-256 hash computation

SynkriaOps computes: SHA-256(voucher_content + previous_voucher_hash_same_tenant). This chaining guarantees that any subsequent tampering is immediately detectable — the chain breaks.

3. PostgreSQL trigger protection

A BEFORE UPDATE / BEFORE DELETE trigger on the entry lines table blocks any modification of the amount, account, date columns for posted vouchers. This protection applies even to direct database access.

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 + 18% VAT (XAF 270,000) = XAF 1,770,000 incl. VAT, but the client rejected the service.

Original posted voucher (VTE-2026-000018):

Account	Label	Debit	Credit
411025	Customer SOTRANB	1,770,000
701000	Sales — Services		1,500,000
44310000	Output VAT 18%		270,000

Contra-entry created (OD-2026-000009):

Account	Label	Debit	Credit
701000	Sales — Services (reversal)	1,500,000
44310000	Output VAT 18% (reversal)	270,000
411025	Customer SOTRANB		1,770,000

After reversal, the net balance of account 411025 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

What’s next?

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