Goods given for promotional activity as free of cost

Credit the Purchase account with cost

Debit the Respective account for which it is give like promotional exp or Adv. expense .....

Thanks E Mohan for your suggetion,

Could you please let me know in the trading a/c i have shown purchase as purchase against F form, if i have credited purchase a/c then against F form will be reduce for the same and how can i reconcile our purchase a/c while i'll going to issue F form.