Adjusting entries never affect the asset account called Cash account.
Whenever entries are being made in the journal, some of the entries are adjusting entries, which are called the entries , with the changes that have been made in the record.
As already mentioned, these kinds of entries involve mainly the numbers for matching the record, so it can be possible for any person who is maintaining the accounts to correct them during the accounting period.
This is usually done with bills, salaries, and taxes. It is also used during the charge for a later period or after it has been incurred.
Thus, it is the cash account which has no effect on Adjusting entries.
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