Yanlong Blog has published several articles regarding the practical operation section of Shandong Province's accounting computerization examination, including "Shandong Province 2009初级 Accounting Computerization Examination Practical Operation Questions (Friendly Version)," "2009 Accounting Practitioner Qualification Computerization Examination Latest Exam Reminder," and "Analysis of Common Mistakes in the Practical Operation Section of Accounting Computerization Examinations (Friendly Education Special Edition 10.0)." However, in many cases, even after journal entries have been recorded in the general ledger system and the month-end closing has been completed, there may still be a need to modify or delete vouchers. At this point, it becomes necessary to perform operations such as reversing the closing and reversing the recording. Yanlong Blog will now outline the specific procedures for these operations.