General Ledger batch totals are not the same value as the total cost on the Costing or Payroll reports

General Ledger Double Entry Rule:
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For every transaction, there must be two parts, a debit and a credit; the total of debits (left column entries) must equal the total of credits (right column entries).
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In a double-entry transaction, an equal amount of money is always transferred from one account (or group of accounts) to another account (or group of accounts). Accountants use the terms debit and credit to describe whether money is being transferred to or from an account.

When you have a negative total value for a cost account for one of your components, this amount will appear in the opposite column, e.g., Annual leave is normally a Debit, so if it has been reversed, it is now a negative and it will appear as a Credit.
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The Costing Report will show the ‘net’ result of the reversal. The general ledger batch process will apply the double-entry rules and may show the debit and credit separately. If you have selected to Group and Summarise in your General Ledger File Layout, then, like the Costing Report, you may see the 'net' result of the reversal, i.e., a reduced debit amount.
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The table below displays a reversal of annual leave that is now paid as sick leave. Depending on how your General Ledger is mapped, this reversal may not show in the opposite sign (credit /or debit) if the ‘total values’ for the cost account/ledger account are more than the reversal.
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The general ledger is balanced if you do not have a variance in your clearing account.

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