Will transactions having trade discount and cash discount be recorded in the double column cash book?why?

Trade discount of a transaction is not recorded in Double-column Cash Book or any other books of accounts while cash discount of the transactions is recorded in the books of accounts. Cash discount will be treated in the following two ways.

1. When Double-column Cash Book is prepared without discount column.

If in Double-column Cash Book two amount columns are given on both the sides; one for cash and other for bank then amount of cash and bank will be recorded in their respective columns and amount of cash discount will be recorded through passing Journal entry.

2. When Double-column Cash Book is prepared with discount column.

If in Double-column Cash Book, discount column is given along with cash column and bank column then amount of cash discount, will be recorded along with amount of cash and bank in their respective column in the Cash Book (it means amount of cash discount will not be recorded through passing Journal entry). Two-column Cash Book with discount column is also called Triple-column Cash Book.