Question

Received from Amrit 50,000 by cheque on account against dues of 60000

Answer 1

Bank ac. Dr 50000
Discount ac. Dr 10000
To Amrit ac. 60000

Answer 2

   Bank A/C     50000 (Dr.)

   Receivable   50000 (Cr.)

  Discount         10000 (Cr.)

Note: it is not obvious from question that whether 50000 is received

against whole amount of 60000...if that's the case then above entry is correct