Yes, recording a sales return as a purchase return is a single entry error.

It means that the transaction

was entered incorrectly in the accounting records, resulting in the misclassification of the return. A sales
return represents merchandise returned by a customer, while a purchase return represents merchandise
returned to a supplier or vendor.

To correct this error, the transaction should be reversed by recording the sales return correctly and
adjusting the accounts affected. The sales return should be debited to the sales returns account and
credited to the accounts receivable or customer's account, depending on the specific circumstances. The
original entry for the purchase return should be reversed as well, debiting the accounts payable or
vendor's account and crediting the purchase returns account. This will ensure that the financial
statements reflect the accurate information regarding sales returns and purchase returns.