diff --git a/account_cutoff_base/__manifest__.py b/account_cutoff_base/__manifest__.py
index 29dbc6ec6a6..7caa1a36793 100644
--- a/account_cutoff_base/__manifest__.py
+++ b/account_cutoff_base/__manifest__.py
@@ -9,7 +9,7 @@
     "license": "AGPL-3",
     "summary": "Base module for Account Cut-offs",
     "author": "Akretion,Odoo Community Association (OCA)",
-    "maintainers": ["alexis-via"],
+    "maintainers": ["alexis-via", "jbaudoux"],
     "website": "https://github.com/OCA/account-closing",
     "depends": ["account"],
     "data": [
diff --git a/account_cutoff_base/i18n/fr.po b/account_cutoff_base/i18n/fr.po
index 171be5d6336..24ae079d1e7 100644
--- a/account_cutoff_base/i18n/fr.po
+++ b/account_cutoff_base/i18n/fr.po
@@ -169,6 +169,20 @@ msgstr "Êtes-vous sûr de vouloir retourner à l'état de brouillon ?"
 msgid "Attachment Count"
 msgstr "Nombre de pièces jointes"
 
+#. module: account_cutoff_base
+#: model:ir.model.fields,field_description:account_cutoff_base.field_account_cutoff__auto_reverse
+msgid "Auto Reverse"
+msgstr "Extourne automatique"
+
+#. module: account_cutoff_base
+#: model:ir.model.fields,help:account_cutoff_base.field_account_cutoff__auto_reverse
+msgid ""
+"Automatically reverse created move on following day. Use this if you accrue "
+"a value end of period that you want to reverse begin of next period"
+msgstr ""
+"Extourner automatiquement le mouvement sur le jour suivant. Utilisez ceci si vous provisionnez "
+"un montant à la fin d'une période et que vous voulez l'extourner au début de la période suivante"
+
 #. module: account_cutoff_base
 #: model_terms:ir.ui.view,arch_db:account_cutoff_base.account_cutoff_form
 msgid "Back to Draft"
@@ -293,6 +307,11 @@ msgstr "Date de la provision"
 msgid "Cut-off Journal Entry"
 msgstr "Pièce comptable de la provision"
 
+#. module: account_cutoff_base
+#: model:ir.model.fields,field_description:account_cutoff_base.field_account_cutoff__move_reversal_id
+msgid "Cut-off Journal Entry Reversal"
+msgstr "Pièce comptable de l'extourne"
+
 #. module: account_cutoff_base
 #: model:ir.model.fields,field_description:account_cutoff_base.field_account_cutoff__line_ids
 msgid "Cut-off Lines"
@@ -823,6 +842,13 @@ msgstr ""
 "Il n'est pas possible de supprimer les provisions qui sont à l'état "
 "'Terminé'."
 
+#. module: account_cutoff_base
+#. odoo-python
+#: code:addons/account_cutoff_base/models/account_cutoff.py:0
+#, python-format
+msgid "reversal of: "
+msgstr "extourne de: "
+
 #~ msgid "SMS Delivery error"
 #~ msgstr "Erreur d'envoi du SMS"
 
diff --git a/account_cutoff_base/models/account_cutoff.py b/account_cutoff_base/models/account_cutoff.py
index 4118e5d448d..8257594b64a 100644
--- a/account_cutoff_base/models/account_cutoff.py
+++ b/account_cutoff_base/models/account_cutoff.py
@@ -1,4 +1,5 @@
-# Copyright 2013-2021 Akretion (http://www.akretion.com/)
+# Copyright 2013 Akretion (http://www.akretion.com/)
+# Copyright 2018 Jacques-Etienne Baudoux (BCIM) <je@bcim.be>
 # @author: Alexis de Lattre <alexis.delattre@akretion.com>
 # License AGPL-3.0 or later (http://www.gnu.org/licenses/agpl).
 
@@ -109,6 +110,24 @@ def _default_cutoff_account_id(self):
         copy=False,
         check_company=True,
     )
+    auto_reverse = fields.Boolean(
+        help="Automatically reverse created move on following day. Use this "
+        "if you accrue a value end of period that you want to reverse "
+        "begin of next period",
+    )
+    move_reversal_id = fields.Many2one(
+        "account.move",
+        string="Cut-off Journal Entry Reversal",
+        compute="_compute_move_reversal_id",
+    )
+
+    @api.depends("move_id.reversal_move_id", "move_id.reversal_move_id.state")
+    def _compute_move_reversal_id(self):
+        for rec in self:
+            rec.move_reversal_id = rec.move_id.reversal_move_id.filtered(
+                lambda m: m.state != "cancel"
+            )[:1]
+
     move_ref = fields.Char(
         string="Reference of the Cut-off Journal Entry",
         states={"done": [("readonly", True)]},
@@ -191,6 +210,10 @@ def name_get(self):
 
     def back2draft(self):
         self.ensure_one()
+        if self.move_reversal_id:
+            self.move_reversal_id.line_ids.remove_move_reconcile()
+            self.move_reversal_id.unlink()
+            self.move_id.line_ids.remove_move_reconcile()
         if self.move_id:
             self.move_id.unlink()
         self.write({"state": "draft"})
@@ -325,6 +348,20 @@ def create_move(self):
         move = move_obj.create(vals)
         if self.company_id.post_cutoff_move:
             move._post(soft=False)
+
+        if self.auto_reverse:
+            next_day = fields.Date.from_string(self.cutoff_date) + relativedelta(days=1)
+            rev_move = move._reverse_moves(
+                [
+                    {
+                        "date": next_day,
+                        "ref": _("reversal of: ") + move.ref,
+                    }
+                ]
+            )
+            if self.company_id.post_cutoff_move:
+                rev_move._post(soft=False)
+
         self.write({"move_id": move.id, "state": "done"})
         self.message_post(body=_("Journal entry generated"))
 
diff --git a/account_cutoff_base/readme/CONTRIBUTORS.rst b/account_cutoff_base/readme/CONTRIBUTORS.rst
index 740c34299d1..6a7d85d9f00 100644
--- a/account_cutoff_base/readme/CONTRIBUTORS.rst
+++ b/account_cutoff_base/readme/CONTRIBUTORS.rst
@@ -7,3 +7,4 @@
 * Jim Hoefnagels <jim.hoefnagels@dynapps.be>
 * `Trobz <https://trobz.com>`_:
     * Dzung Tran <dungtd@trobz.com>
+* Jacques-Etienne Baudoux (BCIM) <je@bcim.be>
diff --git a/account_cutoff_base/tests/test_account_cutoff.py b/account_cutoff_base/tests/test_account_cutoff.py
index 22709a9b95a..de9cd5d8981 100644
--- a/account_cutoff_base/tests/test_account_cutoff.py
+++ b/account_cutoff_base/tests/test_account_cutoff.py
@@ -1,9 +1,33 @@
+# Copyright 2018 Jacques-Etienne Baudoux (BCIM) <je@bcim.be>
 # License AGPL-3.0 or later (http://www.gnu.org/licenses/agpl).
 
+from odoo import Command, fields
 from odoo.tests.common import TransactionCase
 
 
 class TestAccountCutoff(TransactionCase):
+    @classmethod
+    def setUpClass(cls):
+        super().setUpClass()
+        cls.env = cls.env(context=dict(cls.env.context, tracking_disable=True))
+        cls.company = cls.env.ref("base.main_company")
+        cls.cutoff_journal = cls.env["account.journal"].create(
+            {
+                "code": "cop0",
+                "company_id": cls.company.id,
+                "name": "Cutoff Journal Base",
+                "type": "general",
+            }
+        )
+        cls.cutoff_account = cls.env["account.account"].create(
+            {
+                "name": "Cutoff Base Account",
+                "code": "ACB480000",
+                "company_id": cls.company.id,
+                "account_type": "liability_current",
+            }
+        )
+
     def test_default_cutoff_account_id(self):
         account_id = self.env["account.cutoff"]._default_cutoff_account_id()
         self.assertEqual(account_id, False)
@@ -36,3 +60,87 @@ def test_default_cutoff_account_id(self):
                 random_account.id,
                 "The account must be equals to %s" % random_account.id,
             )
+
+    def test_create_move(self):
+        type_cutoff = "accrued_revenue"
+        cutoff = (
+            self.env["account.cutoff"]
+            .with_context(default_cutoff_type=type_cutoff)
+            .create(
+                {
+                    "cutoff_type": type_cutoff,
+                    "company_id": 1,
+                    "cutoff_date": fields.Date.today(),
+                    "cutoff_account_id": self.cutoff_account.id,
+                    "cutoff_journal_id": self.cutoff_journal.id,
+                }
+            )
+        )
+        account = self.env["account.account"].create(
+            {
+                "name": "Base account",
+                "code": "ACB220000",
+                "company_id": self.company.id,
+                "account_type": "liability_current",
+            }
+        )
+        cutoff.line_ids = [
+            Command.create(
+                {
+                    "parent_id": cutoff.id,
+                    "account_id": account.id,
+                    "cutoff_account_id": self.cutoff_account.id,
+                    "cutoff_amount": 50,
+                },
+            )
+        ]
+        self.company.post_cutoff_move = False
+        cutoff.auto_reverse = False
+        cutoff.create_move()
+        self.assertEqual(
+            cutoff.move_id.state,
+            "draft",
+            "A draft move is expected",
+        )
+        self.assertFalse(
+            cutoff.move_reversal_id,
+            "No reversal move is expected",
+        )
+        cutoff.back2draft()
+        self.assertFalse(
+            cutoff.move_id,
+            "No move is expected",
+        )
+        cutoff.auto_reverse = True
+        cutoff.create_move()
+        self.assertEqual(
+            cutoff.move_id.state,
+            "draft",
+            "A draft move is expected",
+        )
+        self.assertEqual(
+            cutoff.move_reversal_id.state,
+            "draft",
+            "A draft reversal move is expected",
+        )
+        cutoff.back2draft()
+        self.assertFalse(
+            cutoff.move_id,
+            "No move is expected",
+        )
+        self.assertFalse(
+            cutoff.move_reversal_id,
+            "No reversal move is expected",
+        )
+        self.company.post_cutoff_move = True
+        cutoff.create_move()
+        self.assertEqual(
+            cutoff.move_id.state,
+            "posted",
+            "A posted move is expected",
+        )
+        self.assertEqual(
+            cutoff.move_id.state,
+            "posted",
+            "A posted reversal move is expected",
+        )
diff --git a/account_cutoff_base/views/account_cutoff.xml b/account_cutoff_base/views/account_cutoff.xml
index 3dbfd9ddd0b..475e9aa6f8c 100644
--- a/account_cutoff_base/views/account_cutoff.xml
+++ b/account_cutoff_base/views/account_cutoff.xml
@@ -67,6 +67,7 @@
                                 options="{'datepicker': {'warn_future': true}}"
                             />
                             <field name="total_cutoff_amount" />
+                            <field name="auto_reverse" />
                             <field name="source_move_state" widget="radio" />
                             <field name="company_id" options="{'no_create': True}" />
                             <field name="company_currency_id" invisible="1" />
@@ -85,6 +86,7 @@
                             <field name="move_ref" />
                             <field name="move_partner" />
                             <field name="move_id" />
+                            <field name="move_reversal_id" />
                         </group>
                     </group>
                     <group name="lines">