Hello @ilyazman,
In QuickBooks Online, creating delayed charges doesn't affect the existing balance of your customers. This entry is one of the non-posting transactions, the same with an estimate, that does not post any amounts into your accounts.
But once you've created an invoice from a delayed charge, it'll then use the same account based on the product or service you've chosen.
On top of that, I've also included this helpful article for the steps in creating a document showing all your customer transactions: Create and send customer statements in QuickBooks Online.
Don't hesitate to post again here if you have other questions or concerns with QuickBooks tasks and navigations. I'm always around happy to help. Stay safe and have a good one!
