A brand new business does not present the
Accounting method option. However, a business that has ever had invoices, even though they have all been deleted, does.
This was exactly my point. You might be following accrual practices and intend to account on an accrual basis, declaring such to the tax authority with your first filing. Yet Manager will treat your business as if you are on cash basis.
If you are doing this, the modified scheme does not permit accrual accounting, which would be necessary.
This is what I was afraid was true. That is why I asked for clarification. For reasons I listed in my previous post, I think this is wrong, because it prevents users who need to properly set up and use accrual accounting from doing so unless or until they enter invoices. And some may not ever do so.