You can create an offer from the contact profile or the property profile.
Click Properties
Search for and choose the property you wish to record an offer on.
Click Viewings
Click the three dots next to the applicant you wish to create an offer for
Choose Record New Offer
Update the fields and click Save
The offer will appear in the Offers Tab
Click the 3 dots on the right to send an email to the applicants and vendors/landlords advising them of the offer.