Rule #1:  Start with a complete set of double-entry books.  Then the tax return is basically just data entry from the trial balance or BS/PL.

Personally, I avoid the insanity of accrual basis balance sheet meet cash basis tax return and the ridiculous M-x adjustments that entails.  Quickbooks can be set to print cash basis reports (even though it's tracking A/R).  It chokes on payments received before the invoice date though.  If you don't have that problem, cash basis QB reports are fine.  When I do have that problem, I have an Excel spreadsheet that will Accrual-2-Cash better than QB.

On your specific question, QB uses "Undeposited funds" for income received in 2023 that isn't in the bank yet.  I just add it to cash on the Sch L.  Just like adding multiple bank accounts together.

Rick