OCI and Revauluation reserve Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › OCI and Revauluation reserve This topic has 1 reply, 2 voices, and was last updated 7 years ago by P2-D2. Viewing 2 posts - 1 through 2 (of 2 total) Author Posts July 14, 2018 at 5:36 am #462165 hsnkzmiParticipant Can these two be used interchangeably while drafting journal entries? July 16, 2018 at 12:29 pm #463144 P2-D2Keymaster Hi, Yes, you won’t need to write out journal entries in the exam but they are interchangeable. Thanks Author Posts Viewing 2 posts - 1 through 2 (of 2 total) You must be logged in to reply to this topic. Log In Username: Password: Keep me signed in Log In