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RBA Glossary definition for accrual accounting

accrual accounting – Revenues and expenses are recorded as they are earned or incurred , regardless of whether cash has been received or disbursed. For example, sales on credit would be recognised as revenue, even though the debt may not be settled for some time.

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Box A: Trade Exposures to the Euro Area

9 Aug 2012 SMP – August 2012 PDF 214KB
https://www.rba.gov.au/publications/smp/2012/aug/pdf/box-a.pdf

Box A: Insights from Liaison

4 Nov 2022 SMP – November 2022
Some of the positions noted to be difficult to fill were those in information technology, human resources, accounting, construction-related trades and in the rural sector.
https://www.rba.gov.au/publications/smp/2022/nov/box-a-insights-from-liaison.html

Box C: Resource Exports in 2011

10 May 2012 SMP – May 2012
Iron ore is Australia's most significant export, accounting for around 20 per cent of total export values in 2011.
https://www.rba.gov.au/publications/smp/2012/may/box-c.html

Inflation

3 Nov 2022 SMP - November 2022 PDF 1744KB
https://www.rba.gov.au/publications/smp/2022/nov/pdf/04-inflation.pdf

Box A: Insights from Liaison

3 Nov 2022 SMP - November 2022 PDF 152KB
https://www.rba.gov.au/publications/smp/2022/nov/pdf/box-a-insights-from-liaison.pdf

Box B: The Domestic Credit-wrapped Bond Market

8 Aug 2008 SMP - August 2008 PDF 62KB
https://www.rba.gov.au/publications/smp/2008/aug/pdf/box-b.pdf

Box B: China and International Trade

8 Aug 2003 SMP PDF 44KB
Both imports and exports ofinformation technology andcommunications (ITC) equipment havegrown strongly over recent years, with Chinanow accounting for a larger proportion ofworld ITC equipment exports than any othercountry in the region
https://www.rba.gov.au/publications/smp/2003/aug/pdf/box-b.pdf

Box F: Growth in the Factors of Production

5 Nov 2009 SMP PDF 137KB
Reserve Bank of Australia
https://www.rba.gov.au/publications/smp/2009/nov/pdf/box-f.pdf

Inflation

6 Feb 2020 SMP - February 2020 PDF 471KB
https://www.rba.gov.au/publications/smp/2020/feb/pdf/04-inflation.pdf

Box C: The Household Services Sector

7 Nov 2013 SMP – November 2013 PDF 123KB
https://www.rba.gov.au/publications/smp/2013/nov/pdf/box-c.pdf