You have a substantial cash sale on the last day of the month, say 10,000, but the costs, say 6,000, related to that sale aren’t received until the next month.
Therefore under cash accounting your profit for the month will be 10,000.
Under accrual accounting you would take up a Journal Entry for 6,000 so that the profit for the month would be a more accurate 4,000.
Therefore to answer your question, both the BS Liabilities and the P&L Expenses financial values would change in a report.
Noting that the reverse can also occur, cash payment this month and related cash sale next month but then it would be BS Assets and P&L Income that would change in a report. Also noting that the above example is rather simplistic as it involves only one situation whereas a business may have many mixed situations with both invoiced & non-invoiced.
But you need to understand that accrual basis is an accounting process (not a reporting process) based on the revenue / cost matching convention, the result of which is reflected in the reports.
Also, with regards to invoices, that both sales and purchases invoices can be involved.
Hopefully the above illustrated example answers this - it’s stored within the involved transactions.
As an aside - I operate businesses that have never processed a sales or purchase invoice (being cash only transactions) but due to the timing differences that can occur (this month/quarter v’s next month/quarter) with revenue & expenses they constantly require accrual basis adjustments over the accounting periods so that the actual rather then distorted performance can be reviewed.