The article describes the cash and accrual basis options which affect the way QuickBooks displays reports.
Summary reports can be on a cash or accrual basis. They summarize groups of transactions and usually have the word Summary in their titles. Detail Reports list individual transactions. They always default to the accrual basis when you create them from the Reports menu.
To set your preference for Summary Reports:
Note: Any journal entries that impact a balance sheet account as well as an income/expense account will impact both cash and accrual basis reports.