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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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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

Non-technical summary for ‘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
While cash once was king – accounting for 7 in every 10 payments in 2007 – cards have taken over, accounting for a larger share than cash once did. ... References. Mulqueeney J and T Livermore (2023), ‘Cash Use and Attitudes in Australia’, RBA
https://www.rba.gov.au/publications/rdp/2023/2023-08/non-technical-summary.html

Card Payments

27 Nov 2023 RDP 2023-08
Tanya Livermore, Jack Mulqueeney, Thuong Nguyen and Benjamin Watson
terminals in Australia and have recently introduced self-service checkouts that do not accept cash. ... Lower-income households use debit cards and cash more frequently than higher-income households.
https://www.rba.gov.au/publications/rdp/2023/2023-08/card-payments.html