Maybe I’m not understanding, @lubos. Are you saying that when a user is granted VCUD permissions for the Receipts & Payments tab, and the form default for that tab sets a particular cash account, that the form default should be overridden because of the permission granted for the Cash Accounts tab?
In other words, do the permissions have superior authority to the Form Defaults settings? That seems to negate the purpose of Form Defaults. I thought the idea was that you could restrict a user from opening a cash account, changing it, or even seeing how much money was in it while still allowing them enter receipts and payments because the cash account was identified as a default. That would let a retail clerk enter sales transactions without knowing how much money the business had. The same would apply for bank accounts.
What you said implies that if no permission was given for any cash account, receipts and payments could not be entered at all, because the user could neither select a cash account nor use the one in Form Defaults.