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.
To set your preference for Summary Reports:
Detail Reports list individual transactions. They always default to the accrual basis when you create them from the Reports menu.
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.