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Hi nicola-llewellyn,
Welcome to the Community. I'd be glad to help share information about the nominal ledger in QuickBooks Online.
QuickBooks Online currently uses the concept called Source and Targets for the transactions on the system. When you run the General Ledger report, the data populating will be both source and target data from a specific company.
For more insights on the concept, such as the reports, I'm adding the article on this:
Right now, the filters that you can only customise on the General Ledger report are the following:
Here's a screenshot for your visual reference:
Let me know if you have additional questions with the nominal ledger. The Community is always here to lend a hand.