Treatment in Journal & Cash Book
Received from Asha, cash ?1200, cheque
? 3200, discount allowed ?400

Dear Student
Date Particulars    Debit   Credit 
  Cash A/c Dr.                 1,200  
  Cheque in Hand A/c Dr.                 3,200  
  Discount Allowed A/c Dr.                     400  
    To Asha A/c                     4,800
  (Being cash and cheque received from asha and allowed discount to asha)      

in two column cash book 
Cash column would be debited by Rs 1,200 as Asha A/c. 
Bank column would be debited when this cash is deposited into the bank.


  • 2
What are you looking for?