Bearings are always measured clockwise from the North line.
In the diagram above,
the bearing of B from A is 061º;
the bearing of A from B is 241º.
These are reciprocal or back bearings because if you travel from A to B on a bearing of 061º, the bearing that will take you back to A is 241º.
Notice that 61 + 180 = 241 and that 241 - 180 = 61.
To get a reciprocal bearing we add or subtract 180º