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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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11 Feb 2020
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For example, the ability to use a charge-back facility, interest rates, number of interest free days, rewards points, free insurance, cash-backs, discounts, etc.
https://www.rba.gov.au/payments-and-infrastructure/submissions/review-of-retail-payments-regulation/queensland-consumers-association.DOC