I don’t get how this proposed change is going to fix the issue detailed by the OP.
The issue arises as a result of these circumstances:
- The business is set up and for a period of time only cash transactions (receipts, payments and inter account transfer a being entered.
- there has not been a need at this point for the user to think about setting the accounting basis in the summary screen or the reports they have created. There is also not an awareness of which accounting basis is being used as it does not appear on either the summary screen or any of the reports, and so, all these reports are created with the default of accrual basis.
- Then there is a need to create a Sales invoice or a Purchase invoice and once this is done it is critical that correct accounting method has been selected.
- The user distributes a report without noticing the accounting method in the header of the report and it is the accrual basis and not the cash basis.
- The user is embarrassed by this discrepancy
The changes proposed by @lubos will not make the switch of the default accounting method for new report creation because all of the existing reports have been set by the default default of accrual basis. In any case it is too late because it will not change the existing reports.