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hi this is Jim Merritt with quick trainer in Wilmington North Carolina had a question from a client regarding a gift certificate that she sold and wanted to know how to handle that and excuse me while I make this video I have the hiccups and you could say well why didnt he just wait until he gets for the hiccups because I will have the hiccups for sometimes three to four hours and its part of Im currently sick and so its just a part of that sickness Im going Im going through so I just wanted to get it done so excuse me for their cups so in any case I wanted you to see that first of all looking at the balance sheet you can see theres nothing on the balance sheet about any gifts or gift certificates also if I show all dates on the profit and loss statement theres nothing there about gift certificates so the first thing I would have you do is go to your general ledger chart of accounts and create a general ledger account in this case I used the number of 2500 and call it gift cert
