What does that mean? Are you using cash? Are you copying bank transaction history to your git?
I can't really think of a case where I have made a mistake, but if, for example, I sold something to a friend I would debit (+) their "reimbursement" account with the amount they owe me. If I typoed that to 10x the amount, I would just go and correct the typo, I wouldn't make two new entries to revert then correct the mistake.