dictionary update sequence element #0 has length 3; 2 is required

This error raised up because you trying to update dict object by using a wrong sequence (list or tuple) structure.

cash_id.create(cr, uid, lines,context=None) trying to convert lines into dict object:

(0, 0, {
    'name': l.name,
    'date': l.date,
    'amount': l.amount,
    'type': l.type,
    'statement_id': exp.statement_id.id,
    'account_id': l.account_id.id,
    'account_analytic_id': l.analytic_account_id.id,
    'ref': l.ref,
    'note': l.note,
    'company_id': l.company_id.id
})

Remove the second zero from this tuple to properly convert it into a dict object.

To test it your self, try this into python shell:

>>> l=[(0,0,{'h':88})]
>>> a={}
>>> a.update(l)

Traceback (most recent call last):
  File "<pyshell#11>", line 1, in <module>
    a.update(l)
ValueError: dictionary update sequence element #0 has length 3; 2 is required

>>> l=[(0,{'h':88})]
>>> a.update(l)

I was getting this error when I was updating the dictionary with the wrong syntax:

Try with these:

lineItem.values.update({attribute,value})

instead of

lineItem.values.update({attribute:value})