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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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Reserve Bank of Australia Annual Report – 2023

19 Oct 2023 Annual Report
Our yearly report on the operations of the Reserve Bank of Australia.
https://www.rba.gov.au/publications/annual-reports/rba/2023/

Note 1 – Accounting Policies | Financial Statements

25 Oct 2010 RBA Annual Report – 2010
Reserve Bank of Australia Annual Report – 2010 Financial Statements Note 1 – Accounting Policies. ... Elections as to the accounting treatment under AIFRS made by the Bank are noted appropriately.
https://www.rba.gov.au/publications/annual-reports/rba/2010/fin-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

Official Reserve Assets – February 2024

7 Mar 2024 Statistics
From 1 July 1996, foreign currency securities sold and cash lent under repurchase agreements as well as gold lent under gold loan transactions are retained for accounting purposes as foreign currency ... investments in the Bank's balance sheet, along
https://www.rba.gov.au/statistics/frequency/reserve-assets.html

Note 1 – Accounting Policies

17 Oct 2019 RBA Annual Report – 2019
Reserve Bank of Australia Annual Report – 2019 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/2019/financial-statements/note-1.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

Operations in Financial Markets

27 Oct 2022 RBA Annual Report – October 2022
full. For most of 2021/22, the hurdle rate was the cash rate target. ... In that case, other short-term money market rates would be above the cash rate target.
https://www.rba.gov.au/publications/annual-reports/rba/2022/operations-in-financial-markets.html

The Evolution of Consumer Payments in Australia: Results from the 2022 Consumer Payments Survey

21 Nov 2023 RDP PDF 2354KB
emerging, often enabled by mobile technology, while transactional use of cash is declining. ... 4. Cash. 4.1 Cash payments. The decline of transactional cash use accelerated over the three years to 2022, with cash accounting.
https://www.rba.gov.au/publications/rdp/2023/pdf/rdp2023-08.pdf

Domestic Financial Conditions

10 Nov 2023 SMP – November 2023
Domestic Financial Conditions | Statement on Monetary Policy – November 2023
https://www.rba.gov.au/publications/smp/2023/nov/domestic-financial-conditions.html

Note 1 – Accounting Policies | Financial Statements

20 Sep 2018 RBA Annual Report – 2018
Reserve Bank of Australia Annual Report – 2018 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/2018/financial-statements/note-1.html