The paid prepayment (cash disbursement) is receivable for employee.

There is an outstanding payable to employee after posting amount of trip.

The payable to employee is closed after payment of (total or remaining amount) amount of trip (cash disbursement).

It does not make sense to reverse cash disbursement for prepayment since this would reverse the record of payment in cash journal and general ledger.

In this case receivable from prepayment is closed together with payable from accounted trip. If it handles of accounted trip which is followed by payment, both lines get closed simultaneously. If on the other hand a prepayment is in question, close receivables and payables - that is, use the function for closing prepayments. See below: