The best replacement for accrual basis is cash basis.

The best alternatives to accrual basis are rated as following:
★★★★★  cash basis
★★★  cash basis accounting
★★  modified accrual basis
★  cash
★  accrual basis
★  tax basis
★  going concern
★  cash basic
★  full accrual basis
  income tax basis
  cash accounting
  full accrual accounting
  cost basis
  modified accrual
  cash basis of accounting
  accrual accounting

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