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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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All Speeches

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

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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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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An Accounting

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

Note 1 – Accounting Policies

12 Apr 2020 RBA Annual Report – 2020
Reserve Bank of Australia Annual Report – 2020 Financial Statements Note 1 – Accounting Policies. ... The RBA accrues interest daily on open repurchase agreements at the target cash rate.
https://www.rba.gov.au/publications/annual-reports/rba/2020/financial-statements/note-1.html

Cash Use in Australia: New Survey Evidence

10 Sep 2011 Bulletin – September 2011
John Bagnall and Darren Flood
Consistent with the 2007 study, cash is the most frequently used payment method by consumers, accounting for 62 per cent of payments. ... Graph 1. Cash makes up a larger share of payments that are made in person, accounting for 68 per cent overall
https://www.rba.gov.au/publications/bulletin/2011/sep/7.html

The Cash Market

15 Dec 2016 Bulletin – December 2016
Al Hing, Gerard Kelly and David Olivan
The cash market is the market for unsecured, overnight loans between banks. The weighted average of interest rates on these loans is the cash rate, the Reserve Bank's operational target for monetary policy and an important financial benchmark. Over
https://www.rba.gov.au/publications/bulletin/2016/dec/4.html

Note 1 – Accounting Policies | Financial Statements

16 Oct 2015 RBA Annual Report – 2015
Reserve Bank of Australia Annual Report – 2015 Financial Statements Note 1 – Accounting Policies. ... The RBA has accounted for these matters in accordance with the relevant accounting standards.
https://www.rba.gov.au/publications/annual-reports/rba/2015/fin-statements/note-1.html