Accounting principles like 'Time period assumption', 'Matching principle' and 'Revenue recognition principle' require an efficient and easy to use/audit accrual function. The current standard ledger accrual function in D365FO is too limited because:

Creating accrual schemes for every possible accrual posting (combination of main accounts for accrued assets and liabilities, together with every possible periodical spread) is inefficient and unworkable.

D365FO does not recognize automatically if a transaction is an asset or liability.

Function is not available in every (front form of a) journal (like it is not available in the free text invoice form).

Function is not directly available on line level (inefficient, hard/unpossible to use in case of interfacing or DMF).  

Therefore, my idea for D365FO is to:

Add fields on journal/form line level to be able to fill in start date, accrual account (account/offset account), spread type and period key if necessary. 

Add two fields to the main account master so you can define per main account what the related brigde account is for accrued assets and accrued liabilities.

Based on the difference between start date/following dates and transaction date + debet or credit amount and users choice (if there is one) for accrual account (account/offset account), D365FO can determine itself which related accrued asset or accrued liability account should be used for every transaction. 

The main accounts set as related accrual accounts should be blocked for manual postings so reconciliation in time is guaranteed.