Follow the advice of @Brucanna in this post - Do not use reverse journal entries
A better approach would be to create a journal entry to accrue the account in the balance sheet and when you are ready to pay it, pay the monies directly to the accrued account as explained by Brucanna. Do not do a reverse journal entry. The developer is intending to make this process simpler without using reverse journal entries or remembering to pay the accrual account