The transactions will be created depending on your mappings.
If you export the Detail version - it will create individual transactions for the customers in Quickbooks.
If the Debit is an Accounts Receivable account, then it will create an Invoice.
If the Credit is an Accounts Receivable account, then it will create a Payment.
If the Debit is Undeposited Funds, then it will create a Sales Receipt.
Note - if you do not use Items in Quickbooks, then it will create a General Journal, not a Sales Receipt. Quickbooks requires an Item Name to create a sales receipt.
If the Debit is a Bank account, then it will create a Deposit.
If you export the Summary version - it will create one, compound general journal entry for each date exported.