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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

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

How Australians Pay: Evidence from the 2016 Consumer Payments Survey

1 Jul 2017 RDP 2017-04
Mary-Alice Doyle, Chay Fisher, Ed Tellez and Anirudh Yadav
amount, source) and the amount of cash they held after the top-up. ... 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/full.html

Other Types of Payments

8 Aug 2017 RDP 2017-04
Mary-Alice Doyle, Chay Fisher, Ed Tellez and Anirudh Yadav
a) Cash, cheque, PayPal, gift/prepaid card, and other payment methods. Source: RBA calculations, based on data from Colmar Brunton and Ipsos. ... Accordingly, it would not be surprising if the share of person-to-person payments made in cash declines
https://www.rba.gov.au/publications/rdp/2017/2017-04/other-types-of-payments.html

Personal Cheques

8 Aug 2017 RDP 2017-04
Mary-Alice Doyle, Chay Fisher, Ed Tellez and Anirudh Yadav
July 2017. 1.4. MB. The use of personal cheques continued to decline, with cheques accounting for only 0.2 per cent of payments made by participants in the 2016 survey, ... Accordingly, cheque payments have a higher median value ($135) than cash or card
https://www.rba.gov.au/publications/rdp/2017/2017-04/personal-cheques.html