Double column cash book

Double column casa book:

This casa book has two amount columns ( one for cash and another for discount) on each side. All cash receipts and discount allowed are recorded on the debit side and all cash payments and discount received are recorded on the credit side. Only the cash columns are balanced like any other account. The discount columns are merely totaled and are not balanced because these Two discount columns relate to separate account discount column on debit side relate to discount allowed account and discount column on credit side relates to discount received account.