Final answer:
None of the provided answers (a person standing up, a car accelerating, both of the above, none of the above) relate to reversing entries in accounting. The question appears to be mismatched with the options provided. Therefore, 'none of the above' is the correct choice as it is the only option that acknowledges the irrelevance of the other answers to the context of reversing entries in accounting.
Step-by-step explanation:
Regarding the question on which one of the following guidelines about reversing entries is incorrect, it's important to first understand that reversing entries are a type of adjusting entries in accounting. They are made at the beginning of a new accounting period to reverse the effects of certain adjusting entries that were made at the end of the previous accounting period. Typically, these are used for accrued expenses and revenues. The provided options (a person standing up from a seated position, a car accelerating while driving, both of the above, none of the above) do not relate to accounting principles or reversing entries.
Since the question seems to be a mismatch with the provided answers and doesn't directly relate to reversing entries, the correct approach in this case would be to clarify that none of the provided answers relate to the guidelines regarding reversing entries and, therefore, the instruction is to consider none of the above as the correct answer. Without the appropriate context or guidelines listed, it is not possible to determine an incorrect guideline about reversing entries.