diff --git a/addons/account/models/account_move.py b/addons/account/models/account_move.py
index 04370b28847..1a9b357bd4a 100644
--- a/addons/account/models/account_move.py
+++ b/addons/account/models/account_move.py
@@ -222,7 +222,8 @@ class AccountMove(models.Model):
     # Do not forward port in >= saas-14
     def _reconcile_reversed_pair(self, move, reversed_move):
         amls_to_reconcile = (move.line_ids + reversed_move.line_ids).filtered(lambda l: not l.reconciled)
-        accounts_reconcilable = amls_to_reconcile.mapped('account_id').filtered(lambda a: a.reconcile)
+        # Do not forward port changes in this file in >= saas-14
+        accounts_reconcilable = amls_to_reconcile.mapped('account_id').filtered(lambda a: a.reconcile or a.internal_type == 'liquidity')
         for account in accounts_reconcilable:
             amls_for_account = amls_to_reconcile.filtered(lambda l: l.account_id.id == account.id)
             amls_for_account.reconcile()
@@ -804,6 +805,9 @@ class AccountMoveLine(models.Model):
     def _get_pair_to_reconcile(self):
         #field is either 'amount_residual' or 'amount_residual_currency' (if the reconciled account has a secondary currency set)
         field = self[0].account_id.currency_id and 'amount_residual_currency' or 'amount_residual'
+        if not self[0].account_id.reconcile and self[0].account_id.internal_type == 'liquidity':
+            field = 'balance'
+
         rounding = self[0].company_id.currency_id.rounding
         if self[0].currency_id and all([x.amount_currency and x.currency_id == self[0].currency_id for x in self]):
             #or if all lines share the same currency
@@ -904,7 +908,7 @@ class AccountMoveLine(models.Model):
             raise UserError(_('To reconcile the entries company should be the same for all entries!'))
         if len(set(all_accounts)) > 1:
             raise UserError(_('Entries are not of the same account!'))
-        if not all_accounts[0].reconcile:
+        if not (all_accounts[0].reconcile or all_accounts[0].internal_type == 'liquidity'):
             raise UserError(_('The account %s (%s) is not marked as reconciliable !') % (all_accounts[0].name, all_accounts[0].code))
 
         #reconcile everything that can be
diff --git a/addons/account/tests/test_reconciliation.py b/addons/account/tests/test_reconciliation.py
index af7abc9409b..3960a6d61b8 100644
--- a/addons/account/tests/test_reconciliation.py
+++ b/addons/account/tests/test_reconciliation.py
@@ -39,6 +39,12 @@ class TestReconciliation(AccountingTestCase):
         self.diff_income_account = self.env['res.users'].browse(self.env.uid).company_id.income_currency_exchange_account_id
         self.diff_expense_account = self.env['res.users'].browse(self.env.uid).company_id.expense_currency_exchange_account_id
 
+        self.inbound_payment_method = self.env['account.payment.method'].create({
+            'name': 'inbound',
+            'code': 'IN',
+            'payment_type': 'inbound',
+        })
+
     def create_invoice(self, type='out_invoice', invoice_amount=50, currency_id=None):
         #we create an invoice in given currency
         invoice = self.account_invoice_model.create({'partner_id': self.partner_agrolait_id,
@@ -704,3 +710,47 @@ class TestReconciliation(AccountingTestCase):
         # Unreconcile invoice and check residual
         credit_aml.with_context(invoice_id=inv.id).remove_move_reconcile()
         self.assertAlmostEquals(inv.residual, 111)
+
+    # Please do forward port all the way up
+    def test_revert_payment_and_reconcile(self):
+        payment = self.env['account.payment'].create({
+            'payment_method_id': self.inbound_payment_method.id,
+            'payment_type': 'inbound',
+            'partner_type': 'customer',
+            'partner_id': self.partner_agrolait_id,
+            'journal_id': self.bank_journal_usd.id,
+            'payment_date': '2018-06-04',
+            'amount': 666,
+        })
+        payment.post()
+
+        self.assertEqual(len(payment.move_line_ids), 2)
+
+        bank_line = payment.move_line_ids.filtered(lambda l: l.account_id.id == self.bank_journal_usd.default_debit_account_id.id)
+        customer_line = payment.move_line_ids - bank_line
+
+        self.assertEqual(len(bank_line), 1)
+        self.assertEqual(len(customer_line), 1)
+        self.assertNotEqual(bank_line.id, customer_line.id)
+
+        self.assertEqual(bank_line.move_id.id, customer_line.move_id.id)
+        move = bank_line.move_id
+
+        # Reversing the payment's move
+        reversed_move_list = move.reverse_moves('2018-06-04')
+        self.assertEqual(len(reversed_move_list), 1)
+        reversed_move = self.env['account.move'].browse(reversed_move_list[0])
+
+        self.assertEqual(len(reversed_move.line_ids), 2)
+
+        # Testing the reconciliation matching between the move lines and their reversed counterparts
+        reversed_bank_line = reversed_move.line_ids.filtered(lambda l: l.account_id.id == self.bank_journal_usd.default_debit_account_id.id)
+        reversed_customer_line = reversed_move.line_ids - reversed_bank_line
+
+        self.assertEqual(len(reversed_bank_line), 1)
+        self.assertEqual(len(reversed_customer_line), 1)
+        self.assertNotEqual(reversed_bank_line.id, reversed_customer_line.id)
+        self.assertEqual(reversed_bank_line.move_id.id, reversed_customer_line.move_id.id)
+
+        self.assertEqual(reversed_bank_line.full_reconcile_id.id, bank_line.full_reconcile_id.id)
+        self.assertEqual(reversed_customer_line.full_reconcile_id.id, customer_line.full_reconcile_id.id)