6202
Gifts and Samples
Direct Expenses
Normal balance
Debit
This Direct Expenses code records costs directly tied to producing sales, relating to gifts and samples. As an expense account, it normally carries a debit balance: debit entries increase the balance and credit entries decrease it.
Other codes in Direct Expenses
| 6201 | Advertising |
| 6203 | P.R. (Literature & Brochures) |
| 6200 | Sales Promotions |
| 6100 | Sales Commissions |
| 6002 | Sub-Contractors |