**Journal Entry for Sale of Goods to Raghav**

When a business sells goods to a customer, it needs to record the transaction in its accounting records. In this case, we are selling goods to Raghav with an invoice price of 20,000 and offering a 10% trade discount and a 5% cash discount. Raghav makes a partial payment of 5,000 in cash.

To record this transaction, we need to make the following journal entry:

**Date:**
[Date of the transaction]

**Account Debited:**
Accounts Receivable - Raghav (20,000 - 10% trade discount)

**Account Credited:**
Sales (20,000 - 10% trade discount)
Cash (5,000 - 5% cash discount)
Discount Allowed - Raghav (10% trade discount)

**Explanation of the Journal Entry:**

1. **Accounts Receivable - Raghav (20,000 - 10% trade discount):**
This account represents the amount owed to the business by Raghav for the goods purchased. We debit this account to increase the accounts receivable balance by the net amount after deducting the trade discount.

2. **Sales (20,000 - 10% trade discount):**
This account represents the revenue earned by the business from the sale of goods. We credit this account to record the sale and increase the sales revenue.

3. **Cash (5,000 - 5% cash discount):**
This account represents the cash received from Raghav as a partial payment. We credit this account to record the cash inflow.

4. **Discount Allowed - Raghav (10% trade discount):**
This account represents the discount allowed to Raghav for purchasing goods. We credit this account to record the trade discount given to the customer.

By making this journal entry, we are effectively recording the sale of goods, the partial cash payment, and the discounts given to Raghav. This ensures that our accounting records accurately reflect the financial transactions of the business and provide the necessary information for financial analysis and decision-making.