Very important entry

in my book it is written goyal bros a/c dr. TO cash a/c.....

what now?? 

It is perfectly correct written in your book

Since you have incurred expenses on behalf of your debtor you will have to raise the debtor balance as the amount is to be re imbursed by the debtor. 

That means debtor will be debited for the payment to be received by you from him.

And as cash has been paid it will be credited.

Just remember the golden rule of accounting

It will help you

ya thats right

goyal bros a/c  dr

  to  cash

being amount spent on behalf of goyal bros

hera as and when you pay the amount which is payable by goyal bros, he becomes  debtor of guptha, and after realising the amount

cash a/c dr

to goyal bros a/c

debit what comes in cr what goes out , as you recieve cash debit cash a/c  as you are recieving them from goyal bros cr them so prioe debit stands cancelled

thank you mahesh garg,. i m totally satisfied with your answer..

but there is one problem. as i have understood the thing that cash is going so it would be credited. but i m confused whether goyal bros a/c will be debited or selling expenses a/c will be debited?? how the golden rule of account apply here??

To pass any journal Entry just identify the various account which should be affected or raised.

Let's take your example:

in the transaction explained by you just think you are the TV set seller

Now think that if you are paying a rickshaw Rs. 300 to deliver the TV at the customer's site

Now it's not an expense of yours 

You have just made payment on behalf of your customer which will be reimbursed to u when you receive the full payment.

You will mention the transporting charges in your bill when u provide it to the customer.

Thus the two account affected here is of

1) Debtor (and not selling expenses)

and

2) Cash

I think it is clear now

Just give yourself a chance to analyse the transaction 

Make it a habit and soon you will not face any problem in passing Entries. It's very easy

thank you so much :-)))))))))