accounting support for gift cards

Following is business case:

- finished good item has gift card included/added in package;

- standard cost for item is $50, and 3rd party gift card has value of $10

Controller doesn't allow us to carry $10 gift card value in inventory, and also doesn't want to understate expense when item with gift card is shipped.

So expected accounting entries are:

1) 1000 qty PO receipt event: DR Inventory CR Accrual $50 x 1000 qty = $50,000 into inventory valuation

2) 100 qty sales order shipped: (item) DR COGS CR Inventory $50 x 100 qty = $5,000

                                                       (gift card) DR Expense CR Accrual $10 x 100 = $1,000

Question is: how in Oracle we can add accounting entry for gift card to occur during sales order issue in Inventory module? Is it supported out-of-the-box?