@Rustler, very good points. I think it behooves every QuickBooks user to run their reports on cash and accrual basis so they can make the most informed decision possible.
Lots of articles suggest looking at reports on a cash basis because it's "easier" to understand, but easier isn't necessarily better.
Then again, if someone doesn't know where to start, going with what's easier may be the only way to get them looking at the data!
So, do both! The very extreme example from the workshop is just to illustrate a point, not very reflective of reality. Hopefully, it motivated the attendees to think about their accounting more dynamically.