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Forex reval posting and its reversal posting differs

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Hello

 

We have done forex revalaution posting on 31st July 2014,the posting was as below :

 

Revaluation GL - XXXXX  Dr

Revaluation GL -XXXXX Dr

Revaluation GL - XXXXX Cr

Revaluation Gain account Cr.

 

 

When reversal was made on 1st Aug 2014 ,entry is

 

 

Revaluation GL - XXXXX  Cr

Revaluation loss account -XXXXX Cr

Revaluation GL - XXXXX Dr

Revaluation Gain  account Dr.

 

 

How can the reversal posting be different from the original posting.


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