In your case, you want to filter a supernet.
So the command is:
access-list number [permit|deny] ip prefix prefix-wild-card-bits mask mask-wild-card-bits
access 101 permit ip 160.0.0.0 0.255.255.255
will permit
160.0.0.0/8
160.0.0.0/9
160.0.0.0/10
...
Now you want to only permit 160.0.0.0/8
So you must apply a mask on the network so that
only 160.0.0.0/8 is permitted.
The mask will be:
255.0.0.0 0.0.0.0
255 means that we will use 160 and it must match --> wildcard is 0
means that the second byte must be a zero so it must match ---> wildcard is 0
same for the 2 remaining bytes.
The only mistake in the ACL is that it's missing the IP keyword.