"Purchases" on credit basis from "Mr. A" is wrongly credited to "Cash", What will be the adjusting entry to rectify this error?

Simple

Dr Cash a/c

and Credit Accountspayable Mr. A A/c

It is all about Balances and Entries: -1st Step: Revise the value which you credited by mistake to '' CASH '' -2nd Step: Credit that value to the proper client '' A '' Meanwhile, get the help of notes / comments always beside the entries (if needed) so it will be easy for you to remember the link between such fixed cases whenever you open that file again in future.
Regards,

Debit cash and credit Accounts payable - Mr.
A.

hi

I thank entry is

purchases account dr

cash account dr

        To Mr A account cr

Since, this is professional community section. Hence, i would give my view on the same way.

(Accountant point of view)

As per Accountant responsibility it is necessary to reconcile cash balance at the end of the day. Since, this error will reduce the cash balance as per tally as compared to actual cash in hand. Hence, he should re-check cash entries passed in a day and alter the wrong entry with the correct entry i.e., credit with "Mr. A" in place of Cash A/c.

 

Note: Journal voucher does not accept cash entries unless voucher entry setting has been changed to accept cash accounts in journal. Hence, change this setting to "NO" so that this error would not occur in future.

Get on Gateway of Tally > Press F12 > Press V (Denotes Voucher Entry selection)>Allow cash accounts in journals?>Set to NO>Press Ctrl+A to save and exit the configuration

 

now the situation is purchased goods from mr.A on credit base In this case correct entry is purchase ac...dr TO mr.A but mistakely paseed the entry ; purchase ac..dr To cash so, rectification entry is cash ac..dr TO mr.A

Most of the accounting in built software(Eg.ERP oracle,or Vb.net)doesn't allow delete or Edit option,especially for Purchase and Sales related entries.
Because it affect the average cost and total inventory value.
So better option is just pass a simple journal that,reverse cash account in to Trade payable account..
Cash Account Dr.
Trade Payabel A/C(Name) Cr If there is option for edit/delete or following manual accounting,the month end books of accounts has not yet been closed...then best option is edit the entry or delete and pass the new entry.

there is two ways to make the adjst entry first using1 entry debit cash to credit mr a or using2 entries cross the first entry debit cash to credit burcahse and make the right entry shoud make debit burchase to credit mr a

there is two ways to make the adjst entry first using1 entry debit cash

Mr A a/c Dr To Cash by Mistake, so Reverse entry cash a/c dr to Mr A and then post new entry Purchase a/c dr to A A/c

CASH A/C Debit Payable A/C Credit..
Cash is wrongly credit now debited to balance and payables is credit to book the entry .
If assumption is made that Payables are already entered into accounts then Suspense A/C should be credited instead of PAyables,,