IBM DOS/VS COBOL contains a REVERSED option for input files, which is specified when the file is opened:
OPEN INPUT file-name REVERSED.
The file must be a sequential file with a fixed record length. The OPEN operation fails if this is not the case.
The records in a REVERSED file are read in reverse order by ordinary READ statements. An attempt to read past the beginning of the file produces the same result as an attempt to read past the end of a regular sequential file.
ACUCOBOL-GT accepts this feature when in the IBM DOS/VS compatibility mode.