I believe there is a long-time misunderstanding (30 years I have seen) that QB does cash or accrual-basis accounting.  NO accounting system can DO cash vs. accrual-basis accounting.  Accruals are accounting ENTRIES you make to record expenses in the proper accounting period as incurred vs. when cash is paid.

QB allows you to run reports that exclude ENTRIES to AP or AR, which excludes any not paid in cash yet.  Assume system can tag those entries to exclude AP and AR accounts and the other side of those entries so then you do not see AP or AR balance sheet accounts and also do not see the income or expense accounts.  

That explains why Journal entries of any kind, cash or accrual-basis will always show on your QB reports.