When there is a u0091payment reversalu0092 on a statement,

When there is a ‘payment reversal’ , on the  statement, both entries (ie the payment & also the cancellation of it) are debiting the bank (5920050) & crediting the suspense a/c (5920055). This is incorrect as the 2 items balance off to zero.

See it is some thing like this
For ex. we pay some amount to X vendor of £1 and later we came to know that he is not the correct vendor we have paid and if we want to reverse that payment, when it is done it still going on sitting in the debiting side of my bank account instead of crediting back into it.

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