{"id":150928,"date":"2026-10-11T11:32:11","date_gmt":"2026-10-11T11:32:11","guid":{"rendered":"https:\/\/docs.daftra.com\/faq\/%d9%83%d9%8a%d9%81-%d8%a3%d8%b3%d8%ac%d9%84-%d8%a7%d9%84%d9%87%d8%af%d8%a7%d9%8a%d8%a7-%d8%a3%d9%88-%d8%a7%d9%84%d8%b9%d9%8a%d9%86%d8%a7%d8%aa-%d9%81%d9%8a-%d8%a7%d9%84%d8%a8%d8%b1%d9%86%d8%a7%d9%85\/"},"modified":"2026-10-18T10:12:27","modified_gmt":"2026-10-18T10:12:27","slug":"how-to-record-gifts-and-samples-in-the-system","status":"publish","type":"faq","link":"https:\/\/docs.daftra.com\/en\/faq\/how-to-record-gifts-and-samples-in-the-system\/","title":{"rendered":"How to Record Gifts and Samples in the System"},"content":{"rendered":"<div dir=\"ltr\" lang=\"en\">\n<p style=\"margin: 0 0 14px; line-height: 1.9; font-size: 16px; color: #1f2430;\">The system has no document specifically named gifts or samples, and the most accurate way to record them is the manual <a style=\"color: #1a56db;\" href=\"https:\/\/go.daftra.com\/owner\/requisitions\/index\" target=\"_blank\" rel=\"noopener\"><strong style=\"color: #1a56db;\">stock requisitions<\/strong><\/a>; because they move stock and let you choose the account on which the entry is recorded. The steps differ according to the direction of the gift:<\/p>\n<table style=\"width: 100%; border-collapse: collapse; margin: 0 0 18px;\">\n<tbody>\n<tr>\n<th style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; background: #f6f8fb; font-weight: bold;\">Case<\/th>\n<th style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; background: #f6f8fb; font-weight: bold;\">The Suitable Document<\/th>\n<th style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; background: #f6f8fb; font-weight: bold;\">The Effect<\/th>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; vertical-align: top;\"><strong style=\"color: #111827;\">Gifts or samples you give<\/strong> to clients or for marketing<\/td>\n<td style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; vertical-align: top;\"><a style=\"color: #1a56db;\" href=\"https:\/\/go.daftra.com\/owner\/requisitions\/add\/2\" target=\"_blank\" rel=\"noopener\"><strong style=\"color: #1a56db;\">Manual Issue<\/strong><\/a> on an expense account<\/td>\n<td style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; vertical-align: top;\">The quantity is deducted from stock at the average cost, and the amount is charged to the expense account.<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; vertical-align: top;\"><strong style=\"color: #111827;\">Gifts or samples you receive<\/strong> free from a supplier<\/td>\n<td style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; vertical-align: top;\"><a style=\"color: #1a56db;\" href=\"https:\/\/go.daftra.com\/owner\/requisitions\/add\/1\" target=\"_blank\" rel=\"noopener\"><strong style=\"color: #1a56db;\">Manual Addition<\/strong><\/a> at the value of the goods<\/td>\n<td style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; vertical-align: top;\">The quantity is added to stock at its value, and the offset is recorded in the revenue account you choose.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"font-size: 18px; font-weight: bold; color: #111827; margin: 24px 0 10px;\">Before You Start<\/h3>\n<ul style=\"margin: 0 0 16px; padding-left: 26px;\">\n<li style=\"margin-bottom: 10px; line-height: 1.9; font-size: 16px; color: #1f2430;\">Create a suitable account in the <a style=\"color: #1a56db;\" href=\"https:\/\/go.daftra.com\/v2\/owner\/chart-of-accounts\" target=\"_blank\" rel=\"noopener\"><strong style=\"color: #1a56db;\">Chart of Accounts<\/strong><\/a>, such as <strong style=\"color: #111827;\">Gifts and Samples Expense<\/strong> under expenses, and <strong style=\"color: #111827;\">Received Gifts and Samples Revenue<\/strong> under other revenues.<\/li>\n<li style=\"margin-bottom: 10px; line-height: 1.9; font-size: 16px; color: #1f2430;\">You need the permission <strong style=\"color: #111827;\">Add Stock Requisition<\/strong>. And to enter the price of an incoming requisition you need the permission <strong style=\"color: #111827;\">Edit Stock Movement Price<\/strong>.<\/li>\n<li style=\"margin-bottom: 10px; line-height: 1.9; font-size: 16px; color: #1f2430;\">It isn&#8217;t necessary to enable <strong style=\"color: #111827;\">Stock Requisitions<\/strong> in the inventory settings to use manual requisitions.<\/li>\n<\/ul>\n<h3 style=\"font-size: 18px; font-weight: bold; color: #111827; margin: 24px 0 10px;\">First: Gifts and Samples You Give<\/h3>\n<p>How do I record goods received free from a supplier, Can a zero-price invoice be used for gifts<\/p>\n<ol style=\"margin: 0 0 16px; padding-left: 26px;\">\n<li style=\"margin-bottom: 10px; line-height: 1.9; font-size: 16px; color: #1f2430;\">From <a style=\"color: #1a56db;\" href=\"https:\/\/go.daftra.com\/owner\/requisitions\/index\" target=\"_blank\" rel=\"noopener\"><strong style=\"color: #1a56db;\">Stock Requisitions<\/strong><\/a> click <strong style=\"color: #111827;\">Add<\/strong> then choose <a style=\"color: #1a56db;\" href=\"https:\/\/go.daftra.com\/owner\/requisitions\/add\/2\" target=\"_blank\" rel=\"noopener\"><strong style=\"color: #1a56db;\">Manual Issue<\/strong><\/a>.<\/li>\n<li style=\"margin-bottom: 10px; line-height: 1.9; font-size: 16px; color: #1f2430;\">Choose the warehouse and the date, and you can choose the client who received the gift.<\/li>\n<li style=\"margin-bottom: 10px; line-height: 1.9; font-size: 16px; color: #1f2430;\">In the <strong style=\"color: #111827;\">Sub-Account<\/strong> field choose the <strong style=\"color: #111827;\">Gifts and Samples Expense<\/strong> account.<\/li>\n<li style=\"margin-bottom: 10px; line-height: 1.9; font-size: 16px; color: #1f2430;\">Add the products and the quantities, and write the reason for the issue in the <strong style=\"color: #111827;\">Notes<\/strong>, such as: exhibition samples or a gift for a client.<\/li>\n<li style=\"margin-bottom: 10px; line-height: 1.9; font-size: 16px; color: #1f2430;\">Click <strong style=\"color: #111827;\">Save<\/strong>, and the quantity is deducted immediately and the entry is created.<\/li>\n<\/ol>\n<p style=\"margin: 0 0 14px; line-height: 1.9; font-size: 16px; color: #1f2430;\">Example: issuing 10 units with an average cost of 20, so the following entry is created at cost, not at the selling price:<\/p>\n<table style=\"width: 100%; border-collapse: collapse; margin: 0 0 18px;\">\n<tbody>\n<tr>\n<th style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; background: #f6f8fb; font-weight: bold;\">Account<\/th>\n<th style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; background: #f6f8fb; font-weight: bold;\">Debit<\/th>\n<th style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; background: #f6f8fb; font-weight: bold;\">Credit<\/th>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; vertical-align: top;\">Gifts and samples expense<\/td>\n<td style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; vertical-align: top;\">200.00<\/td>\n<td style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; vertical-align: top;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; vertical-align: top;\">The main warehouse (the warehouse account)<\/td>\n<td style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; vertical-align: top;\"><\/td>\n<td style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; vertical-align: top;\">200.00<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; vertical-align: top;\"><strong style=\"color: #111827;\">Total<\/strong><\/td>\n<td style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; vertical-align: top;\"><strong style=\"color: #111827;\">200.00<\/strong><\/td>\n<td style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; vertical-align: top;\"><strong style=\"color: #111827;\">200.00<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div style=\"display: flex; gap: 10px; background: #f6f8fb; border-left: 4px solid #1a56db; border-radius: 6px; padding: 14px 16px; margin: 0 0 18px;\">\n<p><span style=\"flex: 0 0 auto; font-size: 18px; line-height: 1.6;\">\ud83d\udec8<\/span><\/p>\n<p style=\"margin: 0; line-height: 1.9; font-size: 16px; color: #1f2430;\"><strong style=\"color: #111827;\">Note:<\/strong> The price of the issue requisition cannot be edited; since the system calculates it automatically at the product&#8217;s average cost. And if you don&#8217;t choose an account, the entry is recorded on the default account for stock requisitions (other debit parties).<\/p>\n<\/div>\n<h3 style=\"font-size: 18px; font-weight: bold; color: #111827; margin: 24px 0 10px;\">Second: Gifts and Samples You Receive<\/h3>\n<ol style=\"margin: 0 0 16px; padding-left: 26px;\">\n<li style=\"margin-bottom: 10px; line-height: 1.9; font-size: 16px; color: #1f2430;\">From <a style=\"color: #1a56db;\" href=\"https:\/\/go.daftra.com\/owner\/requisitions\/index\" target=\"_blank\" rel=\"noopener\"><strong style=\"color: #1a56db;\">Stock Requisitions<\/strong><\/a> click <strong style=\"color: #111827;\">Add<\/strong> then choose <a style=\"color: #1a56db;\" href=\"https:\/\/go.daftra.com\/owner\/requisitions\/add\/1\" target=\"_blank\" rel=\"noopener\"><strong style=\"color: #1a56db;\">Manual Addition<\/strong><\/a>.<\/li>\n<li style=\"margin-bottom: 10px; line-height: 1.9; font-size: 16px; color: #1f2430;\">Choose the warehouse and the date, and you can choose the supplier who sent the goods.<\/li>\n<li style=\"margin-bottom: 10px; line-height: 1.9; font-size: 16px; color: #1f2430;\">In the <strong style=\"color: #111827;\">Sub-Account<\/strong> field choose the <strong style=\"color: #111827;\">Received Gifts and Samples Revenue<\/strong> account.<\/li>\n<li style=\"margin-bottom: 10px; line-height: 1.9; font-size: 16px; color: #1f2430;\">Add the products and the quantities, and enter the <strong style=\"color: #111827;\">Unit Price<\/strong> at its actual value (such as their usual purchase price).<\/li>\n<li style=\"margin-bottom: 10px; line-height: 1.9; font-size: 16px; color: #1f2430;\">Click <strong style=\"color: #111827;\">Save<\/strong>.<\/li>\n<\/ol>\n<p style=\"margin: 0 0 14px; line-height: 1.9; font-size: 16px; color: #1f2430;\">Example: receiving 5 units with a unit value of 30:<\/p>\n<table style=\"width: 100%; border-collapse: collapse; margin: 0 0 18px;\">\n<tbody>\n<tr>\n<th style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; background: #f6f8fb; font-weight: bold;\">Account<\/th>\n<th style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; background: #f6f8fb; font-weight: bold;\">Debit<\/th>\n<th style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; background: #f6f8fb; font-weight: bold;\">Credit<\/th>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; vertical-align: top;\">The main warehouse (the warehouse account)<\/td>\n<td style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; vertical-align: top;\">150.00<\/td>\n<td style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; vertical-align: top;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; vertical-align: top;\">Received gifts and samples revenue<\/td>\n<td style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; vertical-align: top;\"><\/td>\n<td style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; vertical-align: top;\">150.00<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; vertical-align: top;\"><strong style=\"color: #111827;\">Total<\/strong><\/td>\n<td style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; vertical-align: top;\"><strong style=\"color: #111827;\">150.00<\/strong><\/td>\n<td style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; vertical-align: top;\"><strong style=\"color: #111827;\">150.00<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div style=\"display: flex; gap: 10px; background: #f6f8fb; border-left: 4px solid #1a56db; border-radius: 6px; padding: 14px 16px; margin: 0 0 18px;\">\n<p><span style=\"flex: 0 0 auto; font-size: 18px; line-height: 1.6;\">\ud83d\udec8<\/span><\/p>\n<p style=\"margin: 0; line-height: 1.9; font-size: 16px; color: #1f2430;\"><strong style=\"color: #111827;\">Notice:<\/strong> If you add the quantity at a price of zero, it enters stock without any entry, but it lowers the product&#8217;s average cost, so the cost of sales decreases and profits appear higher when it is sold later. So it is preferable to record it at its value.<\/p>\n<\/div>\n<h3 style=\"font-size: 18px; font-weight: bold; color: #111827; margin: 24px 0 10px;\">Can a Zero-Price Invoice Be Used Instead?<\/h3>\n<table style=\"width: 100%; border-collapse: collapse; margin: 0 0 18px;\">\n<tbody>\n<tr>\n<th style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; background: #f6f8fb; font-weight: bold;\">The Alternative<\/th>\n<th style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; background: #f6f8fb; font-weight: bold;\">What Happens<\/th>\n<th style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; background: #f6f8fb; font-weight: bold;\">When It Isn&#8217;t Suitable<\/th>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; vertical-align: top;\"><strong style=\"color: #111827;\">A sales invoice at a price of zero<\/strong> or a 100% discount<\/td>\n<td style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; vertical-align: top;\">No revenue is recorded, but a <strong style=\"color: #111827;\">cost of sales<\/strong> entry is recorded at the average cost, and the quantity appears in the sales reports.<\/td>\n<td style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; vertical-align: top;\">If the <strong style=\"color: #111827;\">Selling Below Average Cost<\/strong> setting isn&#8217;t allowed, saving is rejected. And the cost is charged to the cost of sales instead of the gifts expense account.<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; vertical-align: top;\"><strong style=\"color: #111827;\">A purchase invoice at a price of zero<\/strong><\/td>\n<td style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; vertical-align: top;\">The quantity enters stock without an entry and without an effect on the supplier&#8217;s balance.<\/td>\n<td style=\"border: 1px solid #e5e7eb; padding: 10px 12px; text-align: left; vertical-align: top;\">It lowers the product&#8217;s average cost like the manual addition at a price of zero.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"margin: 0 0 14px; line-height: 1.9; font-size: 16px; color: #1f2430;\">And if the gift is part of a promotional offer such as <strong style=\"color: #111827;\">Buy One Get One<\/strong>, use <a style=\"color: #1a56db;\" href=\"https:\/\/go.daftra.com\/v2\/owner\/entity\/offers\/list\" target=\"_blank\" rel=\"noopener\"><strong style=\"color: #1a56db;\">Offers<\/strong><\/a> so the system applies the free quantity automatically as a discount on the invoice.<\/p>\n<h3 style=\"font-size: 18px; font-weight: bold; color: #111827; margin: 24px 0 10px;\">Notes<\/h3>\n<ul style=\"margin: 0 0 16px; padding-left: 26px;\">\n<li style=\"margin-bottom: 10px; line-height: 1.9; font-size: 16px; color: #1f2430;\">The manual requisition is created with the status <strong style=\"color: #111827;\">Approved<\/strong> directly, so stock moves and the entry is created as soon as it is saved.<\/li>\n<li style=\"margin-bottom: 10px; line-height: 1.9; font-size: 16px; color: #1f2430;\">You can set a default account for manual stock requisitions from <a style=\"color: #1a56db;\" href=\"https:\/\/go.daftra.com\/owner\/requisitions\/journal_settings\" target=\"_blank\" rel=\"noopener\"><strong style=\"color: #1a56db;\">Stock Requisitions Account Routing<\/strong><\/a>, or from the <strong style=\"color: #111827;\">Default Sub-Account<\/strong> in the inventory settings, and you can still change it in each requisition.<\/li>\n<li style=\"margin-bottom: 10px; line-height: 1.9; font-size: 16px; color: #1f2430;\">Review the tax treatment of gifts and samples with your tax advisor; since stock requisitions don&#8217;t calculate tax.<\/li>\n<\/ul>\n<\/div>\n","protected":false},"author":17,"template":"","categories":[2182,2177],"tags":[5436,14554,22856,22849,22847,22851,22854,22855,22850,22852,22848,22853],"class_list":["post-150928","faq","type-faq","status-publish","hentry","category-requisitions","category-inventory","tag-average-cost","tag-buy-one-get-one-en","tag-can-a-zero-price-invoice-be-used-for-gifts","tag-free-samples","tag-gifts-and-samples","tag-gifts-expense","tag-how-do-i-record-free-samples","tag-how-do-i-record-goods-received-free-from-supplier","tag-manual-issue-requisition","tag-received-gifts-revenue","tag-record-gifts","tag-zero-price-invoice"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v17.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>How to Record Gifts and Samples in the System - Daftra Knowledge Base<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/docs.daftra.com\/en\/faq\/how-to-record-gifts-and-samples-in-the-system\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"How to Record Gifts and Samples in the System - Daftra Knowledge Base\" \/>\n<meta property=\"og:description\" content=\"The system has no document specifically named gifts or samples, and the most accurate way to record them is the manual stock requisitions; because they move stock and let you choose the account on which the entry is recorded. 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