Is there a tutorial which explains creating REPORTS in Quicken for P & L in business account?
Perhaps not exactly what you're looking for, but a pretty good general discussion of creating reports for businesses is here:
https://www.quicken.com/support/how-create-business-reports/
The Quicken "Help" area within the program might also be a good place to get started.
If you have a specific problem with a specific report then I'd suggest creating a new question about the issues you're having with that report and I'd expect you'd get some good answers.