The summary view shows a list of the active and complete accruals at a given point in time. It is split by tabs for the accrued costs and revenues:
and you can change which month you want to view using the month switcher in the top right corner. You can also create an accrual and access the journals from here.
If you create an accrual without a reversing date, you can quickly add this in the summary page by clicking in to the reverse date box for the relevant accrual:
Note: The total accruals from Xero / QBO at the bottom of the summary are equal to the sum of the nominal codes provided in settings, for that given month. See this article for more details on settings