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

Dear Student

Journal
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.


Regards