Simple method of rectification of error

I am writing very simple method for correcting the mistakes and error in books of accounts
All work must be done on rough paper or notepad .There are the part of working notes .

Ist step

What is the mistake or error .
Write it as wrong record of ledger accounts or wrong journal entry .

2nd step

What should be the correct entry or what should record which is correct according to the nature of error of accounting . Write it in second step

3rd step

Best rectification of error or write the rectification entry in such a way so that difference will be auto correct .

I take an example

XYZ co. purchased machinery of $ 5000 but by mistake this amount was debited in purchase account .

Ist step

Wrong entry
Purchase account debit $ 5000
Cash Account Credit $ 5000

2nd step

Correct entry
Machinery Account Debit $ 5000
Cash Account Credit $ 5000

3rd Step

Rectification of error entry
Machinery account Debit $ 5000
Purchase account Credit $ 5000