Does an accrual write off create accounting entries?

We will be performing an accrual write off to reverse an incorrect transaction charged to the receipt accrual account due the "Accrue on Receipt" flag was erroneoulsy ticked on the PO shipment.  We would like to know if the write off transaction will create accounting entries.  We are guessing it will not but if it will, what entries will they be?

Appreciate your response.

Thanks,

Anna Martinez