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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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All Speeches

4 Mar 2024
Speeches by senior staff of the Reserve Bank
https://www.rba.gov.au/speeches/list.html

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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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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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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An Accounting

10 Aug 2016 Speech
Glenn Stevens
An Accounting, Sydney
https://www.rba.gov.au/speeches/2016/sp-gov-2016-08-10.html

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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Panic, Pandemic and Payment Preferences

3 Jun 2020 Speech
Michele Bullock
Speech delivered by Michele Bullock, Assistant Governor (Financial System), Morgan Stanley Disruption Evolved Webcast, Sydney
https://www.rba.gov.au/speeches/2020/sp-ag-2020-06-03.html