As some payments have been booked into wrong Tax accounts (410000 instead of 2000 or 3000) here I wanted to book those ammounts to the correct accounts.

I`m intended to use the "Manual Tax adjustment".

I found the settings for the adjustment tax and set it.

The Second issue I ran into is the understanding of adjustment type. I see two options:

Applied on credit journal item

Applied on debit journal item

As Errors were done on customer bills, I`m intended to use the first option, ricght?

And second for the accounts:

Debit account is the account where it comes from

Credit account is where it goes to 

Am I right or is it vice versa?

I`m not an accountant at all but try to do the best to understand what to do, to do it in a correct way.