The article describes the cash and accrual basis options which affect the way QuickBooks displays reports.
In QuickBooks, you can put all summary reports on a cash basis or on an accrual basis. Summary reports 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. To change a Detail Report to cash basis, click Customize Report tab and select Cash in the Report Basis section.
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.