Sales incentives

my client received sales incentive in the form of Mobile phone , the following entry is correct or not Mobile phone a/c dr to sales incentives a/c 2) My client sold privilege card to customers ( which is used for various Services by clients ). i want to know the entry for this sale of cards , below entry is correct or not cash or bank a/c dr to receipt of services A/c ( In p & l a/c )
Replies (4)

first entry instead of showing sales incentives u take it as a business promotion account

thanks sir, 

waiting for 2nd entry also 

 

for second  transaction, yu can debit the Customer A/C and Credit the Sales A/c - Privilege Cards

First of all thanks for the reply,

For 2nd entry , if you credit sales , shall we pay sales tax ( or service tax )

* Privilege card = used for serives 

please need details

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