Journal entries, like most other transactions in QuickBooks are included on cash basis reports based on their transaction date, except in rare case where they use AR or AP accounts in the same way that regular AR or AP transactions do.

Cash basis reports in QB aren't cash flow reports, but are instead modified cash basis, meaning the cash basis setting only impact AR and AP transactions, effectively delaying the recognition of income and expenses until they are paid (paid out or money coming in). But other transactions, like checks in your checking account and credit card charges, continue to be recognized on their transaction dates, even though no actual cash trades hands on those dates (in most cases), but instead on a later date, when the checks clear or the CC account balance is paid.

This is standard from a GAAP perspective and also for taxes. For example, if you write a bunch of checks and record them in QuickBooks, those expenses are recognized as of the check dates. It doesn't matter if the recipients sit on the checks for three months and don't cash them. They're still expenses to you.  Similarly, Journal entries are considered cash basis events. For example, if you record a journal in a loan account for the interest accrued on the account, that's a cash basis event/expense even though no cash actually changed hands.

In your case, I'm not sure why you're doing that you're doing. Generally, income is recognized when you earn it. And, when you issue an invoice, its date is generally the date that's used to recognize the income for a sale. Cash basis allows you to delay that income to a later date when you get paid. But I don't know of a common reason to record income before you bill it out - which is sort of the opposite of cash basis. It's pulling the income even farther forward than it would typically be recognized for even accrual accounting.

You can filter your cash basis reports by transaction type, and include everything except Journals. But, that will remove all Journals, and in the case that you've recorded other things using Journals, like the aforementioned interest expense, those will be excluded as well.