Pharmaceutical company marketing

Revenue recognition in Indas deals with this. I can't remember from as. 

Dr. Distribution expense 

Cr. Inventory 

If the company is paying wages to travel and food, this is a common expense. If special rounds are made just to deliver this, you can journaliste it as 

Dr. Distribution expenses 

Cr. Inventory 

Cr. Bank. 

Travelling expenses is better because it is tax deductible