In the report filters, what is an "account" vs. "distribution account"?

Good to have you here in the Community, william-woodwort.

In QuickBooks Online reports, the Account is where the money is coming from the Bank Checking account or Credit Card. On the other hand, the Distribution Account for a transaction is typically the account (or accounts) specified on the bottom part of a form. 

I've added screenshot for your visual guide:

You can check these articles about customizing and exporting reports for additional reference:

• Customize reports in QuickBooks Online.
• Export your reports to Excel from QuickBooks Online.

Know that you can continue to reach me here with any additional questions. Thanks for coming to the Community. Wishing you continued success.

This QBs concept or terminology of account vs distribution account is not grounded in accounting. Why has QBs made up this distinction? Why the need to filter on any more than "account"? Your example works when discussing paying (account) expenses (distribution account), but what about other accounts such as "other assets", "prepaid accounts", "depreciation accounts", etc.? 

Balance sheet accounts vs Profit/Loss accounts, this is grounded in accounting and generally understood. Where is the definitive explanation of what is an account vs a distribution account?