what is the default account for sales invoices?

Hi there, Rajesh. When you create a sales invoice in QuickBooks Online (QBO), the system automatically debits your Accounts Receivable (A/R) account. This tracks the money your customers owe you. On the credit side, the specific Sales or Income account that gets credited depends on the Product or Service item you select on the invoice line. 

By default, QuickBooks assigns service items to a Sales account and inventory items to Sales of Product Income, but you can customize these by going to Sales & Get Paid > Products and Services. Simply edit any item and update its Income account dropdown to match how you want to categorize your revenue. 

If you have follow-up questions, feel free to add a comment below.