Set up an iTunes allowance.
Give your kids a legal way to download their favorite songs with a monthly allowance. Allowance accounts give your kids a set amount of store credit to spend on the iTunes Store every month. That way they can access the store without a credit card, and you can set a limit on how much they spend. Set up an allowance

Gift music and videos.
Send a song, an album, a TV episode, an entire TV show, or a movie even give a custom mix of songs to anyone. Buy a gift and iTunes immediately sends an email to your recipient, who just clicks a link. Your gift starts downloading to your recipient’s iTunes library, ready to play or sync to iPod, iPhone, iPad, or Apple TV. 

Recieve and Scratch
Just scratch the number and enter in iTunes purchasing

To redeem an iTunes Gift Card…

• Scratch off the silver coating on the back of your Gift Card to reveal a 16-digit code.
• In iTunes, click iTunes Store in the Source list to go to the iTunes Store homepage (if you’re not there already).
• Click Redeem under QUICK LINKS in the right column.
• In the resulting screen, enter the entire code in the field.
• Click Redeem. If you aren’t already signed in to the iTunes Store, you’ll be asked to sign in. Refer to How To Set Up an iTunes Store Account if you need to create an Tunes Store account ID.

Once you redeem your iTunes Gift Card, the full amount appears next to your account ID name in the upper-right part of the window as a credit. Any time you buy an item, the purchase price (+ tax) will be deducted from the balance.