A machine was purchased for ₹2,000 but was erroneously debited to the Purchase Account. This is an example of a/an ________.

When the purchase of a capital asset is incorrectly treated as a revenue expense in the accounting context, it is called an:

When the purchase of an asset is treated as an expense, in the accounting context, it is called a/an:

Which one of the following is NOT classified as a clerical error in accounting?