WHY make something simple (accrual v’s cash) into something more complex by creating artificial exception conditions which potentially could expose both the programme and/or users to conflicts. The USER should always be the “only” determiner of their accounting basis. The programme shouldn’t be imposing upon the User an accounting basis just because a User hasn’t entered a conditional type of transaction.
In addition, accrual basis should always be the default accounting with cash basis being the option. The entering of Sales / Purchase invoices or not shouldn’t be the determinant of the accounting basis even though they are the accounting basis differential.
Cash accounting only ever came about because tax department “bureaucrats” got involved in accounting to please whinging tax payers.
From a personal perspective, of all my businesses, at least half have never issued a sales invoice, (some have never receive a purchase invoice), yet they all require accrual basis accounting transactions to enable appropriate financial and tax reporting. To think that one would have to create an artificial sales invoice just to enable the Accrual Basis status is well - unthinkable.