The correct answer is C. Cash book.
A cash book is a book of original entry that records all cash receipts and cash payments. It is a type of journal that is used to track the flow of cash in and out of a business. The cash book is a two-column journal, with one column for cash receipts and one column for cash payments. Each entry in the cash book must be supported by a source document, such as a receipt or a check.
A bank statement is a document that is issued by a bank to its customers. It shows the customer’s account balance at the beginning of the statement period, all transactions that occurred during the statement period, and the customer’s account balance at the end of the statement period. A bank statement is not a type of cash book.
A statement of cash flow is a financial statement that shows a company’s cash receipts and cash payments for a specific period of time. It is prepared using the indirect method, which starts with net income and then adjusts it for non-cash items, such as depreciation and amortization, to arrive at cash from operations. A statement of cash flow is not a type of cash book.
Cash documents are documents that support cash transactions. They include receipts, checks, and invoices. Cash documents are not a type of cash book.