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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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11 Feb 2020 DOCX 175KB
and fraud protection, links to accounting or banking systems and access to multiple payment systems. ... These offers are supported by many information technologies, financial analysis and accounting, anti-money laundering and cybercrime prevention, and
https://www.rba.gov.au/payments-and-infrastructure/submissions/review-of-retail-payments-regulation/anz.DOCX