Manager used to have reversing journal entries. I’ve removed that feature some time ago.
I really didn’t like how accountants were abusing reversing journal entries to the point that P&L looked ugly and illogical for better part of the year. So I 100% agree with what @Brucanna said. And that was the reason reversing journal entries have been thrown out. I have some new module in mind which will handle this a lot more gracefully.