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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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Commonwealth of Australia: In the Australian Competition Tribunal – April 2004 | Payments System | Submissions

8 May 2024 Submissions
Consumers benefit by being able to reduce the amount of cash they carry. ... The cost of using and providing cash has not been intensively studied in Australia.
https://www.rba.gov.au/publications/submissions/payments-system/au-competition-tribunal/index.html

Submission to the Senate Inquiry into Matters Relating to Credit Card Interest Rates-Credit Cards as Payment Instruments

8 May 2024 Submissions
They are now the most frequently used non-cash payment method, accounting for around two-thirds of the number of non-cash payments in Australia in 2014/15 (though only around ... Most of the data cited in this submission are for transactions, excluding
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-matters-relating-to-credit-card-interest-rates-2015-08/credit-cards-as-payment-instruments.html

Submission to the Inquiry into Access of Small Business to Finance – March 2010 | Financial Sector | Submissions

24 Mar 2010 Submissions
issues such as lack of sales, future cash flow and the economic climate being more important. ... peak in mid 2008, reflecting the large net reduction in the cash rate since then (Graph 5).
https://www.rba.gov.au/publications/submissions/financial-sector/inquiry-access-of-small-business-to-finance-2010/

Appendix A: Trends in the Australian Financial System | Submission to the Financial System Inquiry – 6 September 1996 | Financial Sector |…

6 Sep 1996 Submissions
Three examples illustrate the process. First, on the deposit side, was the growth of cash management trusts, the first of which was established in 1981. ... Nonetheless, they remain a significant presence as the largest of the non-bank intermediary
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-1996/appendix-a.html

Key Financial Developments Since the Wallis Inquiry | Submission to the Financial System Inquiry – March 2014 | Financial Sector |…

1 Mar 2014 Submissions
Over the same period, the interest rates earned by savers on deposits have increased relative to the cash rate. ... Lending rates in Australia nonetheless remain well anchored to changes in the cash rate.
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-2014-03/financial-developments-since-wallis-inquiry.html

The Role of the Financial Sector | Submission to the Financial System Inquiry – March 2014 | Financial Sector | Submissions

1 Mar 2014 Submissions
Liquidity: a means of converting assets into cash without undue loss of value. ... Today, we enjoy access to a range of convenient payment options, including cash, card and internet transfer.
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-2014-03/role-of-financial-sector.html

Developments and Innovation in the Payments System | Submission to the Financial System Inquiry – March 2014 | Financial Sector |…

1 Mar 2014 Submissions
The latest study shows, however, that the use of cash has declined relative to other means of payments, with cash accounting for 47 per cent of the number, and 17 per ... This reflected the fact that cash remained the predominant payment instrument in
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-2014-03/developments-and-innovation.html

International Comparisons | International Comparisons of Bank Margins – August 1994 | Bank Fees and Margins | Submissions

1 Aug 1994 Submissions
Another issue in compiling comparable data is the effect of differences in accounting conventions among countries. ... GAAP. Unfortunately it is not possible to rework the data published by banks according to a common accounting standard.
https://www.rba.gov.au/publications/submissions/financial-sector/international-comparisons-of-bank-margins/internationall-comparisons.html

Sectoral Trends in Funding Patterns in the Australian Economy | Submission to the Financial System Inquiry – March 2014 | Financial Sector…

1 Mar 2014 Submissions
Following the onset of the crisis, this activity was scaled back; some listed corporations sold assets, and others sought to conserve cash by postponing planned acquisitions. ... First, the higher volatility of small business' cash flows and higher
https://www.rba.gov.au/publications/submissions/financial-sector/financial-system-inquiry-2014-03/sectoral-trends-in-funding-patterns.html

Recent Developments in State Level Economic Activity and Inflation – April 2008

30 Apr 2008 Submissions
Recent Developments in State Level Economic Activity and Inflation - 30 April 2008
https://www.rba.gov.au/publications/submissions/economic-activity/recent-developments-in-state-level-economic-activity-and-inflation/