Reverse a posted journal entry
accounting:writeCreates an offsetting (inverted) journal entry that reverses the original. The original entry is immutable (Rule A4 — GAAP audit trail integrity). A reversing entry cannot itself be reversed.
What gets created:
- New JE with is_reversing=true, reversal_of_id=original.id
- All debit/credit legs are flipped (DR becomes CR, CR becomes DR)
- source_type = MANUAL_REVERSAL
- Original JE gets reversed_by_id = new_je.id
Both entries remain visible in the account ledger and subledger.
Authorizations
API key issued per entity via Settings > Developers > API Keys.
Each key carries scopes (e.g. orders:read, products:write).
Bearer token format: Authorization: Bearer ark_live_ent_Test keys use ark_test_ent_. Both are issued per entity
via Settings > Developers > API Keys.
Path Parameters
Body
Response
New reversing journal entry
A double-entry journal entry. DR sum = CR sum across all lines (Rule A1 / assertGLBalance). entry_date must fall in an open accounting period (Rule A3). Once posted, entries are immutable -- use reverse to undo. Verified against live dev RDS accounting.journal_entries.
Human-readable number (e.g. SB-JE-0000001)
draft, pending_approval, posted, reversed, voided, rejected auto_approved, pending_approval, approved, rejected Event source. Postgres ENUM-locked per P0-JE-SOURCE-TYPE-ENUM (2026-05-18, FIX REQUIRED #18 closed). Invalid values rejected with HTTP 400 at the API boundary and Postgres 22P02 at the database layer. Values mirror JE_SOURCE_TYPE in arcus-api-core/utils/constants.mjs.
INVOICE, FULFILLMENT, TAX, SHIPPING, SHIPPING_COST, DISCOUNT, PRICING_DISCOUNT, COUPON_DISCOUNT, PROCESSING_FEE, ORDER_CANCELLATION, LATE_FEE, PAYMENT, REFUND, CREDIT_APPLIED, WRITE_OFF, CREDIT_MEMO, CUSTOMER_DEPOSIT, CUSTOMER_DEPOSIT_APPLICATION, CUSTOMER_DEPOSIT_REFUND, RETURN, RETURN_FEE, COGS_REVERSAL, VENDOR_RETURN, AP_BILL, AP_PAYMENT, VENDOR_BILL, VENDOR_INVOICE, VENDOR_PAYMENT, VENDOR_CREDIT, BILL_REVALUATION, VENDOR_PREPAYMENT, VENDOR_PREPAYMENT_APPLICATION, VENDOR_PREPAYMENT_REFUND, INVENTORY_ADJUSTMENT, INVENTORY_ADJ, INVENTORY_RECEIVED, INVENTORY_TRANSFER, INTERCOMPANY_TRANSFER, CYCLE_COUNT, PO_RECEIPT, PO_DAMAGED_WRITEOFF, COST_REVALUATION, BANK_RECON, BANK_DEPOSIT, CASH_MOVEMENT, CHECK_CLEARED, PAYOUT, REGISTER, REGISTER_SALE, SHOPIFY_IMPORT, SHOPIFY_PAYOUT, AMAZON_IMPORT, AMAZON_SETTLEMENT, EBAY_IMPORT, EBAY_PAYOUT, MARKETPLACE_PAYOUT, AMAZON_FEES, FBA_INBOUND, FBA_SYNC, TAX_REMITTANCE, DISPUTE_HOLD, DISPUTE_WON, DISPUTE_LOST, MANUAL, MANUAL_REVERSAL, PERIOD_CLOSE, FISCAL_YEAR_CLOSE, ADJUSTMENT, RECURRING_JE, MANUFACTURING, WO_COMPLETION, WO_VARIANCE, WO_LABOR, WO_OVERHEAD, DEPRECIATION, ASSET_ACQUISITION, ASSET_DISPOSAL, IMPAIRMENT, LEASE_COMMENCEMENT, LEASE_PAYMENT, LEASE_MODIFICATION, LEASE_TERMINATION, LEASE_BUYOUT, LABEL_REFUND_DENIED Groups JEs from one business event (e.g. fulfillment posts revenue + COGS + tax + shipping in one batch). Use GET /v1/journal-entries?batch_id= to retrieve all JEs in a batch.
User who created the entry. Stamped from the authenticated user on manual JEs; from the posting helper's created_by on system JEs.
Display name of the creating user (JOIN on users). Null for system-generated entries with no user attribution.
JE lines (included on GET single; omitted on list responses)

