Why do you need an Inventory Asset account?
Inventory Asset account tracks the current value of your inventory. QuickBooks pulls information from the Inventory Asset account (and any other asset accounts you create and assign to inventory items) to generate the Inventory Valuation Summary report and the Inventory Valuation Detail report. So, for proper tracking and accurate reporting, you need to have Inventory Asset account.
Steps to create Inventory Asset account in QuickBooks Online
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Log-in to your QuickBooks account and go to dashboard
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Click on gear icon at right-hand-side top bar/ panel
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Select “Charts of accounts” option under “Settings” tab from drop down.
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A new page will appear. Click on “New” in top right corner.
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A new window will pop-up. Select “Other Current Assets” as category type and “inventory” for detail type
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Click on ‘Save’ and you are done.
That's it. You have successfully created Inventory Asset account in QuickBooks Online.