One idea could be a fanfic where a young ninja discovers a unique way to combine lightning jutsu with other elements like water, creating a new and powerful technique. This could lead to him being sought after by different clans for his knowledge.
Well, 'accounting no jutsu' is probably a play on words. Fanfiction usually takes elements from existing stories or concepts. It could be about a unique take on accounting skills being used in a fictional, perhaps fantastical way. Maybe it's about an accountant in a magical world using accounting principles to solve problems, like balancing the books of a wizard's guild or something.
In Naruto fanfiction, cheat codes can drastically change the use of jutsu. They might allow a character to instantly master a jutsu that usually takes years of training. For example, a cheat code could give Naruto the ability to use the Rasengan without any training from Jiraiya. It's a fun concept that adds an interesting twist to the Naruto universe.
In fanfiction, the reanimation jutsu might have extended or modified limitations. For instance, in the original, there were clear rules about the caster's control over the reanimated. But in fanfiction, a writer could create a scenario where the reanimated can break free of that control more easily. Also, the source of the sacrifice for the jutsu could be different. In the series, it was usually human sacrifices, but fanfiction might explore using other forms of energy or substances.
Maybe he found some hidden scrolls left by his mother. These scrolls could have contained the details of her jutsu. Naruto, being the curious and determined ninja he is, would have studied these scrolls carefully and learned the jutsu.
The Jujutsu Kaisen manga has reached its conclusion. The story came to a close with a satisfying ending that wrapped up the plotlines and character developments.