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To Goods Distributed as free samples a/c Goods Distributed as free samples a/c To Trading a/c Profit and Loss a/c To Advertisement a/c Goods Distributed as free samples a/c will be created under group Sales Advertisement a/c will be created under group Indirect expenses.
The reason is that these more common transactions have a system of controls built up around them that is designed to detect a variety of issues. Conversely, there are fewer controls over journal entries, which makes it easier for someone to create a fraudulent transaction