Summary Account vs Detail Account

Overview

In QuickBooks each transaction has a summary account and an offsetting detail account(s). 

This is true even for bank transfers, and journal entries; for journal entries, it is the first line of the journal entry.  QQube uses this account for filtering purposes.  If you filtered a report only by a particular account e.g. Accounts Receivable, you wouldn't get the offsetting detail accounts. 

QQube, however, allows you to filter by Summary Account AND return the details.

Example

Using a Transaction List by Date report in QuickBooks, we have three options for summary/detail filtering.  In the following example of an invoice, the pink line represents the "summary" account, and yellow represents the offsetting detail accounts:

ALL

SUMMARY ONLY

ALL EXCEPT SUMMARY (Detail)

If you filter by only Accounts Receivable, you will get the results showing the summary account.

QQube, however allows you to filter by a particular accounts receivable account (say, if you have multiple accounts receivable accounts), using a field called "Summary Account".

It will return all of the details of the invoices posted to the Accounts Receivable account you filtered by.

This type of functionality is not available in QuickBooks.