Accounting for newspaper agency/company

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on Diwali newspaper company give pamphlet of Lordses Laxmi so how the cost to make the pamphlet is recorded does it is recorded as normal consumption of  paper in manufacturing/trading account or recorded in P&L A/C ??

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Look clearly! No one will pay out of courtesy! That is marketing and world will believe that. For contacting, 

However, you unwind the discount on other sales.


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