The best replacement for accrual accounting is cash basis.

The best alternatives to accrual accounting are rated as following:
★★★★★  cash basis
★★★★★  cash accounting
★★★  cash
★★★  cash flow
★★  cash basis accounting
★★  matching principle
★★  cash based
★  modified accrual accounting
★  cost accounting
★  fair value
★  mark to market
★  mtm
★  accrual accounting
  mtm accounting
  full accrual accounting
  mark-to-market
  cash-basis accounting
  cash flows
  cash flow accounting
  fair value accounting
  modified accrual
  cash method
  modified accrual basis
  fund accounting

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