A cashbook refers to an accounting book which records all the cash receipts and the cash disbursements. The balance of a cash book is posted to the cash account in the ledger. The vouching of a cash book is a very difficult process. Each and every Cash entry has to be traced back to its origin and must be verified with the help of appropriate receipt or document. Different types of cash flow is vouched with the help of different processes, Such as the commision income is vouched with the help pf the rates mentioned in the agreement, the cash flow from bills can be vouched from the bills receivable journal etc.