Right now there is a German functionality Post a negative entry. This is not something we can treat as a local feature, but more a W1 feature, as it says with this featire you can use the Correction field to post a negative debit instead of a credit, or to post a negative credit instead of a debit on an account.  Details are here: How to post a negative entry [DE] - Business Central | Microsoft Learn

It will be great if this feature can be delocalized and become a part of W1 as this is optional. If users do not need they will not use, but it can help on other markets where accountnants have these requirments when posting.