Generally a transactions involving a sale of goods or services give rise to revenue recognition where by you credit revenue and debit cash/debtors. However when transactions warrant more elements / entries such transactions are considered to be multiple element transactions. Here are some examples
1. Sale of a car with two-year free service - in this case cost of such services are deferred and recognized in the periods which they actually arise.
2. Customer loyalty programs for instance a retail chain may give a credit for each $1000 a customer spends & one credit equals one dollar. Consumers can use these credits to purchase items from the retail shop once such points reach 100.