@GMNN 

This is a limitation of QB.  J/Es bypass the cash vs. accrual functionality in QBD.  You would need to create an invoice to book accrued revenue if you want the cash vs. accrual report functionality to work.  An invoice creates a J/E that credits the A/R account of your choosing and the items on the invoice are the debit entries.  Will it work for your business to set up an A/R account called 'Deferred Revenue' and use that as the A/R account on the invoice?  Obviously, deferred revenue is not A/R but it will allow you to book the entry to that account and it will be filtered out when you run cash vs. accrual reports.