The object of the reverse around a corner manoeuvre is to reverse into a side road keeping reasonably close to the kerb whilst observing for all other road users.
Take DMV Test Online at https://learndrivingbyvideo.com

But why would you ever want to reverse into a side road anyway? Well it's another way to turn the car around. The theory is that once you've reversed into the road, you could then drive off back the way that you came.

To see high quality video. Go to the gear icon in the corner of the video player. Select 'Quality' ---- Click '720p'