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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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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

Appendix B: Data

31 Dec 2015 RDP 2015-06
David Rodgers
Changes in accounting standards affect the comparability of credit loss data over time in two main ways. ... Variable. Detail. Sources. Macro-level. Real GDP growth. Year-on-year growth. ABS. Cash rate.
https://www.rba.gov.au/publications/rdp/2015/2015-06/appendix-b.html