It's not uncommon for a small business to trade goods or services in lieu of cash. From what I've seen, it usually happens in the early stage of a business since cash flow is tight. As the business grows and evolves the business owner may shy away from this practice since it can royally mess up the books if it's not properly recorded in QuickBooks. Sloppy books could lead to an IRS audit, and not properly recording trades can lead to this. Depending on the frequency of trades, there are a few different ways to record this. The cleanest way is to set up a Pass Through Account on your Chart of Accounts, and this method will provide the most detail in QuickBooks so it will always be easy to reference the transaction. There are a few other ways to handle trades, but you will lose some of the details and tracking them down may be a little bit harder as time goes by. But it may not make sense to set up an elaborate system if a trade only happens once in a blue moon.