Turn on Accounting
Accounting is its own module, separate from the seller tools, so a workspace turns it on before its pages appear.
Accounting is a module of its own. Subscribe your workspace to it and its pages join the sidebar.
Steps
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Subscribe to Accounting in Settings, Modules.
Check it worked
An Accounting entry appears in the sidebar and opens the Accounting overview. Until your books are set up it says so: your chart of accounts, the journal entries posted to it, and the statements built from them will appear there.