Errors in a/c entries of previous yrs

sujit (abc) (189 Points)

01 April 2014  

while going through the entries in sales book
i found 1 sales entry was understated by 90000 and vat a/c was overstated by 90000, however debtors remained unaffected .

can i pass a reverse entry on 1 april

vat a/c   dr
 to p&l   cr