They happen, of course, but it’s the question of what happens with those entries that’s important. Obviously it’s the default objective to make sure that no such entry ever happens, however once they do happen, it’s how you remedy the situation that’s significant.
So how does one come about adjusting the entry. When we consider best practice, it’s always important to keep documents for each entry, be it erraneous or a rectifying entry. So, what you do, is take the entry, write it down and add the actual entry you were supposed to make. What you do next is take the entry back by creating an opposite entry for the first erraneous one and then, with another entry, make the correct one. Write down on the same paper the numbers of those entries and in short what was done.
What you never ought to do, is delete an entry. Eventhough for you it may seem an appropriate action, but if you want to keep track of your entries by numbers there will be a time when you go back and you’re left to figure what happened with the missing entries. It may not seem like an issue, but you will never know when it actually will become one.