What is the ruling on receiving a bed as a gift from the company's accounts manager without the knowledge of senior management, and must its value be paid?

If the accountant is authorized by the company owner or senior management to exempt you from the price of the bed, then it is permissible for you to accept the exemption and you are not required to pay the price. However, if he does not possess this authority, then it is not permissible for him to exempt you, nor is it permissible for you to accept it, and you are required to pay the price.