Each time a transaction is created and marked approved, it applies to the general ledger, creating equal debit and credit amounts appropriate to the transaction. Likewise, this goes for any invoice, payment, and payable created.
When any of these items that affect the ledger are deleted, the entries made to the ledger must be reversed. This happens every time an item is deleted or a change occurs that affects how the item is represented on the balance sheet, such as a change of category, amount, or date.
For transparency's sake, these edits and deletions now appear on the general ledger. This is shown so that you can see any items that may have been deleted, when they were deleted, the details of the item before its deletion, and how those deletions and edits affect your account balances.