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In 'Invoicing' --> 'order lines to invoice' option; I saw that we can directly create an inovice but the only hurdle is I should provide 'Order Reference' no. If I disable this, can I generate an invoice directly. (I want to create a customer as 'Cash Customer' and generate direct invoices through that cash customer and post it to accounts). Is there any other option to create invoice directly without creating 'SO'?

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You can directly invoice from Accounts module.But it will not affect the inventory.It will not ask for delivery details entry

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Well.. if you have installed accounting you can go to accounting - > customer invoices : )

and create invoice : ) and yes. : ) without creating sale order (SO)  :) 

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