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RBA Glossary definition for cash accounting

cash accounting – Revenues and outlays recorded in an organisation's accounts when cash is collected or spent.

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Cash Use in Australia: New Survey Evidence

10 Sep 2011 Bulletin – September 2011
John Bagnall and Darren Flood
Consistent with the 2007 study, cash is the most frequently used payment method by consumers, accounting for 62 per cent of payments. ... Graph 1. Cash makes up a larger share of payments that are made in person, accounting for 68 per cent overall
https://www.rba.gov.au/publications/bulletin/2011/sep/7.html

The Cash Market

15 Dec 2016 Bulletin – December 2016
Al Hing, Gerard Kelly and David Olivan
The cash market is the market for unsecured, overnight loans between banks. The weighted average of interest rates on these loans is the cash rate, the Reserve Bank's operational target for monetary policy and an important financial benchmark. Over
https://www.rba.gov.au/publications/bulletin/2016/dec/4.html

Cash Withdrawal Symptoms

20 Jun 2019 Bulletin – June 2019
Luc Delaney, Aidan O'Hara and Richard Finlay
Most Australians don't have to travel more than a few kilometres to deposit or withdraw cash.
https://www.rba.gov.au/publications/bulletin/2019/jun/cash-withdrawal-symptoms.html

Firms' Investment Decisions and Interest Rates

18 Jun 2015 Bulletin – June 2015
Kevin Lane and Tom Rosewall
Firms typically evaluate investment opportunities by calculating expected rates of return and the payback period (the time taken to recoup the capital outlay). Liaison and survey evidence indicate that Australian firms tend to require expected
https://www.rba.gov.au/publications/bulletin/2015/jun/1.html

RBA Australian Corporates' Sources and Uses of Funds

10 Oct 2009 Bulletin – October 2009
Susan Black, Joshua Kirkwood and Shah Shah Idil
While cash profits tend to be correlated with accounting profits, they can differ significantly at times. ... For example, asset writedowns (and conversely, upward revaluations) are one such item that has recently contributed to quite large differences
https://www.rba.gov.au/publications/bulletin/2009/oct/1.html

Finance and Public-Private Partnerships

27 Jul 2014 Conferences PDF 297KB
RBA Conference Volume 2014
https://www.rba.gov.au/publications/confs/2014/pdf/engel-fischer-galetovic.pdf

The Cost of Inflation in Australia | Conference – 1992

10 Jul 1992 Conferences
Doug McTaggart
Inflation increases the effective tax rate on profits because it reduces the real value of depreciation allowances when nominally fixed historical cost accounting methods are used, and because of the common ... In addition, the government uses
https://www.rba.gov.au/publications/confs/1992/mctaggart.html

Some Features of the Australian Payments System

10 Dec 1998 Bulletin – December 1998
Michele Bullock and Luci Ellis
The cheque is still the most important non-cash payment instrument, accounting for almost 85 per cent of low-value payments in 1997, in value terms, down only 5 percentage points ... The United States is an outlier where cheques are especially important,
https://www.rba.gov.au/publications/bulletin/1998/dec/1.html

The Transmission of Monetary Policy through Banks' Balance Sheets | Conference – 2018

12 Apr 2018 Conferences
Anthony Brassil, Jon Cheshire and Joseph Muscatello
Table 2: Stylised Balance Sheet. Assets. Funding. Non-discretionary. Cash and liquid assets Securities. ... decisions that may occur at the same time as the cash rate changes.
https://www.rba.gov.au/publications/confs/2018/brassil-cheshire-muscatello.html

Regulatory Competition and the “Generic” Financial-Services Firm | Conference – 1991

21 Jun 1991 Conferences
Ed Kane
Unfortunately, governmental accounting systems do not force authorities to reveal the long-run consequences of the exit-retarding decisions they make. ... to use accounting tricks to overstate the agency's income and net worth; and.
https://www.rba.gov.au/publications/confs/1991/kane.html