Allow me to share some insights about closing journal entries via QuickBooks Desktop.
The journal entries of the Close Books feature are posting transaction which means this may not matter if it's cash or accrual basis. QuickBooks adjusts your Income and Expense accounts at year-end to zero them out so you start your new fiscal year with zero net income.
This isn't even a Real Entry: "but QuickBooks made my closing entries in correspondence with accrual basis reports"
It's the Math of your Net Income. So, you run the reports on the Basis you want, to see the Data in the perspective you want.
On the first date of the new fiscal year, there is the Closing Entry of the final Net Income to Equity, so that income and expense start over. That's not an actual entry at all. If you were to make some year end entries from the tax prep, that Value will change.
Run your reports on Both Basis, to see this. Al lot people think of Manual Closing, and adjustment for Cash vs Accrual, and you do None of This in QB. You simply change the Basis in Customize Report.