did you create the distribution rules as described here?https://help.sap.com/docs/SAP_S4HANA_ON-PREMISE/67e323b7117e4c91869c258933f47182/463fde531ed3424de10000000a174cb4.html
Also, review this section SAP Help. https://help.sap.com/docs/SAP_S4HANA_ON-PREMISE/67e323b7117e4c91869c258933f47182/5da0a3519aa05f72e10000000a423f68.html
I'm not exactly sure what you are asking RA to do, but you have full control on what accounts are used for the Rev Rec adjustments. Also, in RA configuration you can specify if the system reverses pervious period postings and posts new values OR pos...