Cash paid to mani ₹5000 against our acceptance was debited to Manu. Pls tell me the rectification entry

Kesav, the solution to your query is provided below.
 
  Bills Payable A/c                                Dr.   5,000  
    To Manu       5,000
  (Cash paid against acceptance to Mani was debited to Manu, now rectified))        

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