Help me to understand the following situation:
A company gives voucher to it's employees every year. By using this voucher, employees of the company can buy products of the company equivalent to the amount mentioned in the voucher.
Suppose company gives voucher of 2,400 to every employee. And by using this voucher employees can buy products of the company whose retail price is equivalent to 2,400 every year.
Should this amount be included in revenue?
If this amount is not to be recorded in revenue, what should be the proper journal entry?