The correct answer is A. Clerical error.
A clerical error is an error made in recording or processing financial information. It is a mistake that is made in the process of recording or processing financial information, such as a mistake in adding up numbers or entering data into a computer. Clerical errors can be caused by a number of factors, such as carelessness, fatigue, or misunderstanding of instructions.
An error of principle is an error in the application of accounting principles. It is a mistake that is made in the application of accounting principles, such as a mistake in calculating depreciation or in determining the cost of goods sold. Errors of principle can be caused by a number of factors, such as misunderstanding of accounting principles or carelessness.
A compensating error is an error that offsets another error. It is an error that offsets another error, such as an error in recording revenue that is offset by an error in recording expenses. Compensating errors can be caused by a number of factors, such as carelessness or misunderstanding of accounting principles.
In the case of the question, the purchase of a machinery for Rs. 50,000 was debited to the purchases account. This is a clerical error because it is a mistake in recording financial information. The correct account to debit would be the machinery account.
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