
When you make a mistake, reverse it or void it. DO NOT ADJUST IT!
If you have a transaction that is partially wrong, do not make an entry to correct the wrong part. Void or reverse the ENTIRE entry and start again. I cannot tell you how many times I get called in to help because someone tried to correct an entry, only to make another error, then another and then it’s a big mess.
You’ll save yourself a LOT of grief to void the entire entry and re-enter correctly.
Besides, do you really want to explain it to the auditors at the end of the year as well?