balance in chart of account not affect in revaluation journal

Hi guys i have one question if i need the steps of change cost to specified item from first to last if possible . i make this step as following if false please correct to me

1- go to revaluation journal select entry then change cost to what i need then post

2-adjust cost to this item from adjust cost-item entries

3-i see balance as before in g/l

are this enough to change his balance in chart of account and how i see effect

Hi guys can any one have solution to this proplem