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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

14 Sep 2020 RDP 2020-06
James Caddy, Luc Delaney and Chay Fisher
Download the Paper 1,620. KB. The share of consumer payments made using cash has continued to fall, with cash accounting for 27 per cent of the number of consumer payments ... 76. 45. 48. Average number of cash top-ups per person per week.
https://www.rba.gov.au/publications/rdp/2020/2020-06/cash.html
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The Evolution of Consumer Payments in Australia: Results from the 2022 Consumer Payments Survey

27 Nov 2023 RDP 2023-08
Tanya Livermore, Jack Mulqueeney, Thuong Nguyen and Benjamin Watson
4. Cash. The decline of transactional cash use accelerated over the three years to 2022, with cash accounting for 13 per cent of the total number of consumer payments, compared to ... top-up source, compared to about 70 per cent for low cash users.
https://www.rba.gov.au/publications/rdp/2023/2023-08/full.html
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Credit Spreads, Monetary Policy and the Price Puzzle

1 Jan 2020 RDP 2020-01
Benjamin Beckers
conditions. Second, I show that cash rate changes – after accounting for the Bank's response to its own forecasts but not for the response to credit market conditions – are well anticipated ... Inferring that this is not the case suggests that cash
https://www.rba.gov.au/publications/rdp/2020/2020-01/full.html
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Appendix A: More Accounting

31 Dec 2015 RDP 2015-06
David Rodgers
RDP 2015-06: Credit Losses at Australian Banks: 1980–2013 Appendix A: More Accounting. ... As a result, the borrower (a property developer) began to run out of cash.
https://www.rba.gov.au/publications/rdp/2015/2015-06/appendix-a.html
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Why Do Companies Hold Cash?

1 May 2016 RDP 2016-03
Gianni La Cava and Callan Windsor
Figure 1: Non-financial Corporate Cash. Share of total assets, 1990–2014 average. ... By historical standards, cash holdings of Australian publicly listed companies are not ‘excessive’ after accounting for observable company characteristics.
https://www.rba.gov.au/publications/rdp/2016/2016-03/full.html
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Cash

8 Aug 2017 RDP 2017-04
Mary-Alice Doyle, Chay Fisher, Ed Tellez and Anirudh Yadav
Cash. Mary-Alice Doyle, Chay Fisher, Ed Tellez and Anirudh Yadav. July 2017. ... Cash continues to be used more often for lower-value transactions – it was the most common way of making payments of $10 or less in 2016, accounting for over 60 per
https://www.rba.gov.au/publications/rdp/2017/2017-04/cash.html
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Accounting for Sample Selection

6 May 2018 RDP 2018-05
Jonathan Hambur and Gianni La Cava
This might be the case if, for instance, companies that have outstanding floating-rate debt receive higher cash flows when rates fall, which could stimulate investment if they are financially constrained ... Ippolito, Ozdagli and Perez-Orive 2017).
https://www.rba.gov.au/publications/rdp/2018/2018-05/accounting-for-sample-selection.html
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Developments in the Financial System Infrastructure

10 Mar 2004 FSR – March 2004
To complete the transaction, the seller delivers shares to the central counterparty in return for cash. ... The central counterparty in turn delivers the shares to the buyer who pays cash to the central counterparty.
https://www.rba.gov.au/publications/fsr/2004/mar/dev-sys-infra.html

Resilience of Australian Households and Businesses

6 Oct 2023 FSR – October 2023
Resilience of Australian Households and Businesses | Financial Stability Review – October 2023
https://www.rba.gov.au/publications/fsr/2023/oct/household-business-finances-in-australia.html

The Evolution of Consumer Payments in Australia: Results from the 2022 Consumer Payments Survey

21 Nov 2023 RDP PDF 2354KB
emerging, often enabled by mobile technology, while transactional use of cash is declining. ... 4. Cash. 4.1 Cash payments. The decline of transactional cash use accelerated over the three years to 2022, with cash accounting.
https://www.rba.gov.au/publications/rdp/2023/pdf/rdp2023-08.pdf