Use Sales Transactions>Account>Name if user want to filter the report by Balance Sheet Accounts like Accounts Receivable, Bank Accounts, Undeposited Funds, and Other Asset Type of accounts.
Use Sales Transactions>Account Line>Name if user want to filter the report by Income/Expense Account and Deferred Revenue type of Accounts.
This article is true for reports under Reports>Sales.
Sales by Customer
Sales by Item
Sales by Sales Rep
Sales by Partner
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