Probably worth leading with this in your original post 
Regardless of why someone wants or doesn’t want a feature, it looks like lubos as developer has indicated that he wants the same thing (when it boils down to it, all this topic is asking for is to default the accounting method to cash basis when it is logical to do so – i.e. businesses that run on a cash basis).
EDIT: Looking again at the original post, it seems the request was for more defaults than just accounting method. I must have overlooked that initially.
As mentioned earlier, I agree that defaulting the accounting method to cash basis rather than accrual makes sense for some businesses.
I’m not sold on the benefit of setting other defaults. So this would likely be better not as a ‘Form Default’, but simply as a smart default that the application does itself. Like lubos suggested in his quoted comment.