How cleared state receipt can be reversed?

Hi,

I am experiencing questioned scenario number of times since upgrade from R11 to R12. Following is the explanation of my question for clear understanding:

1. Receivables user records Receipts.

2. These Receipts (collections) deposited in bank account.

3. Treasury section receives bank account statement from bank.

4. Treasury user records bank statement in system.

5. Treasury user reconciles bank statement transactions with payments and receipts accordingly.

6. System marked Status of payments as Reconciled and marked State as Cleared for receipts.

7. Receivables user Reversed Cleared receipt and system does not stop user to do so. In R11, this was not the case.

In R11, if Receivables user intent to get the receipt reversed receivables user has to request treasury user to get specific transaction un-reconciled. after that treasury user can reverse receipt.