Business under 44ad

sir, My friend doing a small business and filed ITR u/s 44AD of income tax. he is not maintained books of accounts. he has to be paid job work to a contractor of Rs. 1,20,000 during the F.Y. 2014-15. I want to ask can he paid job work in cash bifurcating total amount in small amount. job contractor is ready to accept cash. is there any issue in paying cash ? please reply.