How do I move my books from one accounting system to another, and what actually carries over?

What “carries over” actually means

Prior-year transactions beyond the purchased years are not carried as transaction detail but consolidated into an automatically calculated opening balance. (jurisdiction: United States, platform: Xero to QuickBooks Online conversion (Dataswitcher conversion wizard), conditions: additional years not purchased)

“If you decide not to purchase additional years, then the transactions from the prior years on file will be consolidated into an automatically calculated opening balance.”

Attachments of 30MB or smaller transfer. (jurisdiction: US, entity_scope: QuickBooks Desktop users migrating to QuickBooks Online, platform: QuickBooks, conditions: attachment is 30MB or smaller)

“"Attachments that are 30MB or smaller"”

In the documented flow, open customer invoices are not imported individually once customer opening balances have been entered; only the open customer advances are imported. (entity_scope: Businesses migrating from QuickBooks Online to Zoho Books, platform: Zoho Books, conditions: Migration from QuickBooks Online to Zoho Books)

“Since we have already entered the opening balances (Customer Balances) for the customers while creating them, we don’t need to create or import open invoices again. We’ll just have to import the open customer advances.”

Partly established. Established: the placing of each major ledger area into one of the three fates (S02). Missing: the three fates any part of the outgoing file can have — migrated with transaction detail, migrated only as a balance, or not migrated.

What each part of the old file becomes: detail, a balance, or nothing

See Prior-year transactions beyond the purchased years are not carried as transaction detail but consolidated into an automatically calculated opening balance.

See Attachments of 30MB or smaller transfer.

See In the documented flow, open customer invoices are not imported individually once customer opening balances have been entered; only the open customer advances are imported.

Inventory history in QuickBooks Online starts on the migration date; pre-migration inventory records are not carried as history and starting values must be re-entered to adjust them. (platform: QuickBooks Desktop to QuickBooks Online migration (Intuit migration tool))

“Inventory history begins on the day you migrate. If you need to adjust records from before that date, you'll need to re-enter starting values — contact your accountant if you aren’t sure.”

Past reconciliation reports do not transfer. (jurisdiction: US, entity_scope: QuickBooks Desktop users migrating to QuickBooks Online, platform: QuickBooks)

“"Reconcile - Your past reconciliation reports"”

Budgets are not recreated in QuickBooks Online after migration, because of mapping differences. (jurisdiction: US, entity_scope: QuickBooks Desktop users migrating to QuickBooks Online, platform: QuickBooks)

“Budgets aren't recreated in QuickBooks Online due to mapping differences.”

The audit trail is listed as data that does not transfer. (jurisdiction: US, entity_scope: QuickBooks Desktop users migrating to QuickBooks Online, platform: QuickBooks)

“"Audit Trail"”

The listed Sage 50 payroll data cannot be converted. (jurisdiction: United States, entity_scope: Businesses converting from Sage 50 (US) to QuickBooks Online (US), platform: QuickBooks Online / Sage 50 (Dataswitcher conversion wizard), platform_edition: US editions; article updated 8/5/2026)

“We cannot convert the following payroll data in Sage 50:”

Bank account numbers and notes held on the chart of accounts do not transfer, for security reasons. (jurisdiction: US, entity_scope: QuickBooks Desktop users migrating to QuickBooks Online, platform: QuickBooks)

“"Chart of Accounts - Bank account numbers and notes (security reasons)"”

Open purchase orders will not reflect items received. (jurisdiction: US, entity_scope: QuickBooks Desktop users migrating to QuickBooks Online, platform: QuickBooks)

“"Purchase Orders - Open POs won't reflect items received"”

Paycheck transactions convert into QuickBooks Online as journal entries. (jurisdiction: United States, entity_scope: Businesses converting from Sage 50 (US) to QuickBooks Online (US), platform: QuickBooks Online / Sage 50 (Dataswitcher conversion wizard), platform_edition: US editions; article updated 8/5/2026)

“Paycheck transactions will be converted as journal entries.”

Multiple Sage 50 AR and AP accounts are merged into QuickBooks Online's single AR and AP accounts during conversion. (jurisdiction: United States, entity_scope: Businesses converting from Sage 50 (US) to QuickBooks Online (US), platform: QuickBooks Online / Sage 50 (Dataswitcher conversion wizard), platform_edition: US editions; article updated 8/5/2026)

“It is possible to have multiple AR & AP accounts in Sage 50 whereas QuickBooks Online uses single AR & AP accounts. If you’re using multiple AR & AP accounts in Sage 50 then these will be merged in QuickBooks Online during the conversion.”

Some QuickBooks Online account types differ from Zoho Books account types, so the import file must be edited before the chart of accounts is imported. (entity_scope: Businesses migrating from QuickBooks Online to Zoho Books, platform: Zoho Books, conditions: Migration from QuickBooks Online to Zoho Books)

“Some account types in QuickBooks Online vary from those in Zoho Books. So, before importing the Chart of Accounts, you need to make some changes in the import file.”

Deposits and fund transfers are not directly supported for import from the existing accounting system and must be entered or updated manually so the accounts match. (entity_scope: Businesses migrating to Zoho Books from another accounting system, platform: Zoho Books, conditions: Migration into Zoho Books from an existing accounting system)

“We don’t directly support importing your deposits, fund transfers etc., from your existing accounting system. But, you must enter or update the entries in Zoho Books accordingly so that all your accounts match.”

Attachments copy over automatically in a self-run migration, subject to a stated total attachment bundle limit of under 5GB. (platform: QuickBooks Desktop to QuickBooks Online migration (Intuit migration tool), conditions: migration run by the customer; total attachment bundle under 5GB)

“Attachments Stored in a local "Attach" directory folder. If you run the migration yourself, your data copies over automatically. Total attachment bundle sizes must be under 5GB.”

Opening balances are the account amounts at the start of an accounting period or at the switch to a new system, and all accounts and balances must be brought into Zoho Books. (entity_scope: Businesses migrating to Zoho Books from another accounting system, platform: Zoho Books, conditions: Migration into Zoho Books from an existing accounting system)

“Opening Balances is the amount you have in the different accounts of your business at the start of an accounting period, or when switching to a new accounting system. When switching from your previous system, you need to ensure that all your accounts and their balances are brought into Zoho Books.”

The bank connection setup is listed as data that does not transfer. (jurisdiction: US, entity_scope: QuickBooks Desktop users migrating to QuickBooks Online, platform: QuickBooks)

“"Bank feed - Bank connection set up"”

Bank feed connections to financial institutions do not transfer in the migration and must be re-linked in QuickBooks Online. (platform: QuickBooks Desktop to QuickBooks Online migration (Intuit migration tool))

“Your financial institution links don’t transfer over for security reasons. Go to the Transactions menu, select Bank transactions, and link your bank and credit card accounts to pull fresh online data.”

Bank rules migrate from QuickBooks Desktop for Windows files but do not migrate from Mac files, where they must be recreated in QuickBooks Online. (platform: QuickBooks Desktop to QuickBooks Online migration (Intuit migration tool), conditions: Mac source file: rules do not migrate)

“Bank Rules Works across all platform versions. Migrates smoothly from Windows files. Rules don’t migrate from Mac files and you’ll need to recreate them.”

Custom fields on items and on employees are listed as data that does not transfer. (jurisdiction: US, entity_scope: QuickBooks Desktop users migrating to QuickBooks Online, platform: QuickBooks)

“"Custom Fields in Items and Employees"”

QuickBooks Online Simple Start does not support recurring transaction templates. (jurisdiction: US, entity_scope: QuickBooks Desktop users migrating to QuickBooks Online, platform: QuickBooks, platform_edition: QuickBooks Online Simple Start)

“"Scheduled Transactions - QuickBooks Online Simple Start doesn't support recurring transaction templates"”

Memorized transactions convert into recurring transactions. (jurisdiction: US, entity_scope: QuickBooks Desktop users migrating to QuickBooks Online, platform: QuickBooks)

“"Memorized Transactions will convert into Recurring Transactions"”

Banking rules for Express and Advanced mode are listed among what transfers. (jurisdiction: US, entity_scope: QuickBooks Desktop users migrating to QuickBooks Online, platform: QuickBooks)

“"Banking rules for Express and Advanced mode"”

Partly established. Established: what it moves only as a summarised balance (S02). Missing: what a conversion between small-business accounting systems moves as transaction-level detail, for each major ledger and configuration area; what it does not move at all.

Going through your ledger area by area

See Attachments of 30MB or smaller transfer.

See In the documented flow, open customer invoices are not imported individually once customer opening balances have been entered; only the open customer advances are imported.

See Inventory history in QuickBooks Online starts on the migration date; pre-migration inventory records are not carried as history and starting values must be re-entered to adjust them.

See Past reconciliation reports do not transfer.

See Budgets are not recreated in QuickBooks Online after migration, because of mapping differences.

See The audit trail is listed as data that does not transfer.

See The listed Sage 50 payroll data cannot be converted.

See Bank account numbers and notes held on the chart of accounts do not transfer, for security reasons.

See Open purchase orders will not reflect items received.

See Paycheck transactions convert into QuickBooks Online as journal entries.

See Some QuickBooks Online account types differ from Zoho Books account types, so the import file must be edited before the chart of accounts is imported.

See Deposits and fund transfers are not directly supported for import from the existing accounting system and must be entered or updated manually so the accounts match.

See Attachments copy over automatically in a self-run migration, subject to a stated total attachment bundle limit of under 5GB.

The converted QuickBooks Online file carries no record of the Sage 50 reconciliation, so the business must mark all transactions up to the conversion date as reconciled. (jurisdiction: United States, entity_scope: Businesses converting from Sage 50 (US) to QuickBooks Online (US), platform: QuickBooks Online / Sage 50 (Dataswitcher conversion wizard), platform_edition: US editions; article updated 8/5/2026)

“In the pre-conversion checklist for Sage 50, we asked you to reconcile your transactions in Sage 50 prior to sending your data to Dataswitcher. Your QuickBooks Online file has no knowledge of that reconciliation. To fix this, you must mark all transactions up to the conversion date as reconciled so that it only considers future transactions for reconciliation.”

Where Desktop Payroll is used, the migration should be timed 2 to 3 days after the last payroll run and before the next payroll schedule so paycheck histories are ready to copy over. (platform: QuickBooks Desktop to QuickBooks Online migration (Intuit migration tool), conditions: uses QuickBooks Desktop Payroll)

“Finalize Payroll : If you use Desktop Payroll, wait 2 to 3 days after your last payroll run to make sure all paycheck histories are ready to copy over. Move your data before your next payroll schedule.”

Employee information should be verified as accurate and up to date, and updated as needed, before the payroll data is moved. (jurisdiction: US, entity_scope: QuickBooks Desktop users migrating to QuickBooks Online, platform: QuickBooks, conditions: user runs payroll in QuickBooks Desktop)

“Verify all your employees' info are accurate and up-to-date. Update them as needed.”

Not established from an authoritative source.

Choosing the cutover date

See Opening balances are the account amounts at the start of an accounting period or at the switch to a new system, and all accounts and balances must be brought into Zoho Books.

Import into QuickBooks Online is blocked once the destination QuickBooks Online account is older than 90 days (180 days where an accountant created it), so the destination account age constrains when the move can occur. (platform: QuickBooks Desktop to QuickBooks Online migration (Intuit migration tool), conditions: destination QuickBooks Online account less than 90 days old; 180 days if an accountant creates the account)

“Verify the 90-Day Window : Confirm that your new QuickBooks Online account is less than 90 days old (or 180 days if an accountant creates the account). If your new QuickBooks Online account is older than 90 days, you won't be able to import — this safeguard prevents accidental data loss.”

The Migration Date set in Zoho Books is the date on which the Trial Balance report was generated in the previous accounting system. (entity_scope: Businesses migrating to Zoho Books from another accounting system, platform: Zoho Books, conditions: Migration into Zoho Books from an existing accounting system)

“Set the Migration Date . This do be the date on which you generated the Trial Balance report in your previous accounting system for migrating to Zoho Books.”

In the current-financial-year method the opening balance date is the start date of the current financial year, and current transactions plus transactions before that date are brought in. (entity_scope: Businesses migrating from QuickBooks Online to Zoho Books, platform: Zoho Books, conditions: Migration from QuickBooks Online to Zoho Books)

“In this method, you would have to enter the opening balance date as the date on which you began the current financial year (i.e. 1st October) and bring in your current transactions, as well as the transactions before the opening balance date.”

Zoho recommends the current-financial-year approach over importing full historical data. (entity_scope: Businesses migrating from QuickBooks Online to Zoho Books, platform: Zoho Books, conditions: Migration from QuickBooks Online to Zoho Books)

“We recommend that you use this approach to import data into Zoho Books.”

The alternative approach sets the opening balance date to the date the business started and brings in all transactions created since then. (entity_scope: Businesses migrating from QuickBooks Online to Zoho Books, platform: Zoho Books, conditions: Migration from QuickBooks Online to Zoho Books)

“You can choose to enter the opening balance date as the date on which you actually started your business and bring in all the transactions you have created since this date.”

Intuit advises against converting mid tax period and recommends planning the conversion for the end of the current period or a future period. (jurisdiction: United States, entity_scope: Businesses converting from Sage 50 (US) to QuickBooks Online (US), platform: QuickBooks Online / Sage 50 (Dataswitcher conversion wizard), platform_edition: US editions; article updated 8/5/2026)

“We do not recommend converting your Sage 50 file midway through a tax period. You should plan your conversion for the end of your current period or a future period.”

See Where Desktop Payroll is used, the migration should be timed 2 to 3 days after the last payroll run and before the next payroll schedule so paycheck histories are ready to copy over.

Comparative financial statements are a complete set of financial statements presenting information for more than one reporting period. (jurisdiction: not stated, entity_scope: not stated)

“Comparative financial statements are the complete set of financial statements that an entity issues, revealing information for more than one reporting period .”

Comparative statements support trend analysis across multiple periods and may reveal unusual spikes that indicate accounting errors. (jurisdiction: not stated, entity_scope: not stated)

“Supports trend analysis . Provides a comparison of an entity's financial performance over multiple periods, so that you can determine trends. The statements may also reveal unusual spikes in the reported information that can indicate the presence of accounting errors .”

Required authority: authoritative professional or accounting standard, official platform documentation. Highest achieved: high quality professional secondary reference, official platform documentation, primary regulator or government.

How much history and how many records a route will take

See Prior-year transactions beyond the purchased years are not carried as transaction detail but consolidated into an automatically calculated opening balance.

See Deposits and fund transfers are not directly supported for import from the existing accounting system and must be entered or updated manually so the accounts match.

See Attachments copy over automatically in a self-run migration, subject to a stated total attachment bundle limit of under 5GB.

The no-charge scope of the Dataswitcher Xero → QuickBooks Online conversion is limited to up to 2 fiscal years of the listed data. (jurisdiction: United States, platform: Xero to QuickBooks Online conversion (Dataswitcher conversion wizard), conditions: no-charge tier; up to 2 fiscal years)

“Dataswitcher will convert up to 2 fiscal years of the following data from Xero to QuickBooks Online at no charge:”

By default the conversion carries two fiscal years of Sage 50 data; additional years are available for a fee, and years not purchased are consolidated into an automatically calculated opening balance. (jurisdiction: United States, entity_scope: Businesses converting from Sage 50 (US) to QuickBooks Online (US), platform: QuickBooks Online / Sage 50 (Dataswitcher conversion wizard), platform_edition: US editions; article updated 8/5/2026)

“The Dataswitcher conversion wizard will only convert two fiscal years of Sage 50 data by default. You can add more for a fee. If you decide not to purchase additional fiscal years then any transactions from the remaining years on file will be consolidated into an automatically calculated opening balance.”

The company file's Total Targets count must be below 4,000,000 before moving data. (jurisdiction: US, entity_scope: QuickBooks Desktop users migrating to QuickBooks Online, platform: QuickBooks)

“Confirm your Total Targets count is below 4,000,000.”

Files over 750,000 targets may migrate more slowly, and files near or over 2,000,000 targets carry increased risk of inventory-related errors. (platform: QuickBooks Desktop to QuickBooks Online migration (Intuit migration tool))

“Large Files : Files exceeding 750,000 targets may take longer than average to migrate. Files that are near or exceed 2,000,000 targets are also more at risk of inventory related errors.”

The supported outgoing system for this conversion route is a Xero US account. (jurisdiction: United States, platform: Xero to QuickBooks Online conversion (Dataswitcher conversion wizard))

“Xero: You must be using a Xero US account.”

The supported incoming system for this conversion route is a paid QuickBooks Online US subscription. (jurisdiction: United States, platform: Xero to QuickBooks Online conversion (Dataswitcher conversion wizard))

“QuickBooks Online: You must have a paid subscription to QuickBooks Online US.”

The conversion requires the US edition of Sage 50cloud (formerly Peachtree), version year 2016 or later. (jurisdiction: United States, entity_scope: Businesses converting from Sage 50 (US) to QuickBooks Online (US), platform: QuickBooks Online / Sage 50 (Dataswitcher conversion wizard), platform_edition: US editions; article updated 8/5/2026)

“You must be using the US edition of Sage 50cloud (formerly Peachtree), year 2016 or later.”

Dataswitcher does not support Sage 50 to QuickBooks Online conversions for companies on the cash basis accounting method. (jurisdiction: United States, entity_scope: Businesses converting from Sage 50 (US) to QuickBooks Online (US), platform: QuickBooks Online / Sage 50 (Dataswitcher conversion wizard), platform_edition: US editions; article updated 8/5/2026, accounting_basis: cash basis excluded)

“Dataswitcher currently does not support Sage 50 to QuickBooks Online conversions for companies using the cash basis accounting method.”

Zoho Books accepts only CSV, TSV and XLS files for data import, so the export must be in one of those formats. (entity_scope: Businesses migrating to Zoho Books from another accounting system, platform: Zoho Books, conditions: Migration into Zoho Books from an existing accounting system)

“Zoho Books supports only CSV, TSV and XLS file formats for importing data. So ensure that you export data from your system in one of these formats.”

See Import into QuickBooks Online is blocked once the destination QuickBooks Online account is older than 90 days (180 days where an accountant created it), so the destination account age constrains when the move can occur.

Only transactions contained in the submitted Sage 50 file are converted, so transactions entered in Sage 50 after submission are not carried across. (jurisdiction: United States, entity_scope: Businesses converting from Sage 50 (US) to QuickBooks Online (US), platform: QuickBooks Online / Sage 50 (Dataswitcher conversion wizard), platform_edition: US editions; article updated 8/5/2026)

“Dataswitcher can only convert transactions that are included in the Sage 50 file that you send to them Dataswitcher conversion wizard. After submitting your Sage 50 file, you shouldn’t enter any new transactions in Sage 50 as they will not be converted.”

The online migration tool may be used by someone who holds a QuickBooks Desktop file but does not have QuickBooks Desktop installed. (jurisdiction: US, entity_scope: QuickBooks Desktop users migrating to QuickBooks Online, platform: QuickBooks)

“You don't have QuickBooks Desktop, but you have a QuickBooks Desktop file that you want to move to QuickBooks Online”

See In the current-financial-year method the opening balance date is the start date of the current financial year, and current transactions plus transactions before that date are brought in.

See The alternative approach sets the opening balance date to the date the business started and brings in all transactions created since then.

Partly established. Established: the documented limits a conversion route imposes on how much history can be carried (S02, S25, S26); the documented limits a conversion route imposes on how many records can be carried (S27). Missing: the supported combinations of outgoing and incoming system.

The routes you can move by, and who is answerable for the result

See The no-charge scope of the Dataswitcher Xero → QuickBooks Online conversion is limited to up to 2 fiscal years of the listed data.

See By default the conversion carries two fiscal years of Sage 50 data; additional years are available for a fee, and years not purchased are consolidated into an automatically calculated opening balance.

Responsibility for checking the converted results sits with the business, which must run and download the listed Sage 50 reports before conversion to do so. (jurisdiction: United States, entity_scope: Businesses converting from Sage 50 (US) to QuickBooks Online (US), platform: QuickBooks Online / Sage 50 (Dataswitcher conversion wizard), platform_edition: US editions; article updated 8/5/2026)

“After your conversion is done, you will be responsible for checking the results. To do so, you will need to run and download a copy of the following reports in Sage 50 before your conversion:”

Intuit recommends that the person managing the conversion be a qualified accountant or have accountant access throughout, and that a business without accounting expertise connect with a QuickBooks ProAdvisor before beginning. (jurisdiction: United States, entity_scope: Businesses converting from Sage 50 (US) to QuickBooks Online (US), platform: QuickBooks Online / Sage 50 (Dataswitcher conversion wizard), platform_edition: US editions; article updated 8/5/2026)

“We recommend that the person managing the conversion is either a qualified accountant or someone with access to an accountant throughout the conversion process. If you do not have any accounting expertise then we recommend connecting with one of our QuickBooks ProAdvisors before you begin.”

Conversion processing takes on average up to 72 hours from upload, varying with file size and format, and excludes the business's own preparation and review time. (jurisdiction: United States, entity_scope: Businesses converting from Sage 50 (US) to QuickBooks Online (US), platform: QuickBooks Online / Sage 50 (Dataswitcher conversion wizard), platform_edition: US editions; article updated 8/5/2026)

“Processing times vary depending on the size and format of your Sage 50 file. On average it takes up to 72 hours from the time your data is uploaded into the Dataswitcher conversion wizard. Please note that this does not include any time required by yourself to prepare and review your data before or after the conversion.”

Intuit recommends reviewing the conversion instructions in advance to decide whether assistance from a QuickBooks ProAdvisor accountant or a QuickBooks Solution Provider data conversion consultant is needed. (jurisdiction: United States, entity_scope: Businesses converting from Sage 50 (US) to QuickBooks Online (US), platform: QuickBooks Online / Sage 50 (Dataswitcher conversion wizard), platform_edition: US editions; article updated 8/5/2026)

“We recommend reviewing the instructions in advance so you can determine if you will need the assistance of a QuickBooks ProAdvisor accountant or a QuickBooks Solution Provider data conversion consultant.”

See The online migration tool may be used by someone who holds a QuickBooks Desktop file but does not have QuickBooks Desktop installed.

Partly established. Established: who is accountable for the resulting file (S42). Missing: the available conversion routes; the criteria that select among them; what each route can carry; what each route costs in effort.

What a conversion service delivers, and what it leaves to you

See The listed Sage 50 payroll data cannot be converted.

See Paycheck transactions convert into QuickBooks Online as journal entries.

See Multiple Sage 50 AR and AP accounts are merged into QuickBooks Online's single AR and AP accounts during conversion.

See The no-charge scope of the Dataswitcher Xero → QuickBooks Online conversion is limited to up to 2 fiscal years of the listed data.

See Dataswitcher does not support Sage 50 to QuickBooks Online conversions for companies on the cash basis accounting method.

See Only transactions contained in the submitted Sage 50 file are converted, so transactions entered in Sage 50 after submission are not carried across.

See Responsibility for checking the converted results sits with the business, which must run and download the listed Sage 50 reports before conversion to do so.

The business must review and approve the conversion before starting to use QuickBooks Online. (jurisdiction: United States, entity_scope: Businesses converting from Sage 50 (US) to QuickBooks Online (US), platform: QuickBooks Online / Sage 50 (Dataswitcher conversion wizard), platform_edition: US editions; article updated 8/5/2026)

“Before you start using QuickBook Online, you must review and approve your conversion.”

Review and approval must occur within 72 hours of the review email, after which Dataswitcher assumes approval. (jurisdiction: United States, entity_scope: Businesses converting from Sage 50 (US) to QuickBooks Online (US), platform: QuickBooks Online / Sage 50 (Dataswitcher conversion wizard), platform_edition: US editions; article updated 8/5/2026)

“You have 72 hours from the date and time of receipt to review and approve your conversion. After 72 hours approval is assumed by Dataswitcher.”

See The converted QuickBooks Online file carries no record of the Sage 50 reconciliation, so the business must mark all transactions up to the conversion date as reconciled.

See Intuit recommends that the person managing the conversion be a qualified accountant or have accountant access throughout, and that a business without accounting expertise connect with a QuickBooks ProAdvisor before beginning.

See Conversion processing takes on average up to 72 hours from upload, varying with file size and format, and excludes the business's own preparation and review time.

Setup that does not travel and has to be rebuilt

See The bank connection setup is listed as data that does not transfer.

See Bank feed connections to financial institutions do not transfer in the migration and must be re-linked in QuickBooks Online.

See Bank rules migrate from QuickBooks Desktop for Windows files but do not migrate from Mac files, where they must be recreated in QuickBooks Online.

Custom templates created through layout customization do not transfer. (jurisdiction: US, entity_scope: QuickBooks Desktop users migrating to QuickBooks Online, platform: QuickBooks)

“"Layout Customization - Custom templates"”

See Custom fields on items and on employees are listed as data that does not transfer.

See QuickBooks Online Simple Start does not support recurring transaction templates.

See Memorized transactions convert into recurring transactions.

See Banking rules for Express and Advanced mode are listed among what transfers.

Not established from an authoritative source.

Finish this in the old system before the extract is taken

See The company file's Total Targets count must be below 4,000,000 before moving data.

See Zoho Books accepts only CSV, TSV and XLS files for data import, so the export must be in one of those formats.

See Only transactions contained in the submitted Sage 50 file are converted, so transactions entered in Sage 50 after submission are not carried across.

See Responsibility for checking the converted results sits with the business, which must run and download the listed Sage 50 reports before conversion to do so.

See The Migration Date set in Zoho Books is the date on which the Trial Balance report was generated in the previous accounting system.

See Intuit advises against converting mid tax period and recommends planning the conversion for the end of the current period or a future period.

An integrity check of the Sage 50 file is a mandatory pre-conversion task, because converting poor quality data causes issues in QuickBooks Online. (jurisdiction: United States, entity_scope: Businesses converting from Sage 50 (US) to QuickBooks Online (US), platform: QuickBooks Online / Sage 50 (Dataswitcher conversion wizard), platform_edition: US editions; article updated 8/5/2026)

“Converting poor quality data will cause issues later in QuickBooks Online. To reduce the risk of this happening you must check the integrity of your Sage 50 file.”

Any inconsistencies reported by the Sage 50 integrity check must be resolved before conversion begins. (jurisdiction: United States, entity_scope: Businesses converting from Sage 50 (US) to QuickBooks Online (US), platform: QuickBooks Online / Sage 50 (Dataswitcher conversion wizard), platform_edition: US editions; article updated 8/5/2026)

“If Sage 50 shows any inconsistencies then these must be resolved before you begin conversion.”

Bank accounts must be fully reconciled in Sage 50 before conversion, otherwise verifying conversion success is difficult. (jurisdiction: United States, entity_scope: Businesses converting from Sage 50 (US) to QuickBooks Online (US), platform: QuickBooks Online / Sage 50 (Dataswitcher conversion wizard), platform_edition: US editions; article updated 8/5/2026)

“You must fully reconcile your bank accounts in Sage 50. Otherwise, it will be difficult to check if the conversion has been successful.”

Tax accounts must be fully reconciled in Sage 50 before conversion. (jurisdiction: United States, entity_scope: Businesses converting from Sage 50 (US) to QuickBooks Online (US), platform: QuickBooks Online / Sage 50 (Dataswitcher conversion wizard), platform_edition: US editions; article updated 8/5/2026)

“You must fully reconcile your tax accounts in Sage 50.”

Outstanding payments and credit memos should be matched to their invoices before conversion, otherwise they arrive as journal entries that must be matched afterwards. (jurisdiction: United States, entity_scope: Businesses converting from Sage 50 (US) to QuickBooks Online (US), platform: QuickBooks Online / Sage 50 (Dataswitcher conversion wizard), platform_edition: US editions; article updated 8/5/2026)

“You should match any outstanding payments and credit memos on accounts to their respective invoices. If you do not match these then they will be brought over as journal entries that will need to be matched post conversion.”

Intuit recommends creating a backup of the Sage 50 file before conversion. (jurisdiction: United States, entity_scope: Businesses converting from Sage 50 (US) to QuickBooks Online (US), platform: QuickBooks Online / Sage 50 (Dataswitcher conversion wizard), platform_edition: US editions; article updated 8/5/2026)

“We recommend creating a backup of your Sage 50 file.”

Copies of the listed Sage 50 records should be made and stored in a secure location for auditing purposes. (jurisdiction: United States, entity_scope: Businesses converting from Sage 50 (US) to QuickBooks Online (US), platform: QuickBooks Online / Sage 50 (Dataswitcher conversion wizard), platform_edition: US editions; article updated 8/5/2026)

“For auditing purposes, you should also make sure that you make a copy of the following and store them in a secure location:”

QuickBooks Desktop must be updated to the latest release before moving data. (jurisdiction: US, entity_scope: QuickBooks Desktop users migrating to QuickBooks Online, platform: QuickBooks)

“Update QuickBooks Desktop to the latest release.”

See Employee information should be verified as accurate and up to date, and updated as needed, before the payroll data is moved.

Data must first be exported out of the existing system for import into Zoho Books, which also serves as a backup for future reference. (entity_scope: Businesses migrating to Zoho Books from another accounting system, platform: Zoho Books, conditions: Migration into Zoho Books from an existing accounting system)

“The first step in migrating to Zoho Books is preparing the required data. You have to export data from your existing system so that it can be imported into Zoho Books later. This also ensures that your data is backed up, which can be useful for future references.”

The substance of the close is a series of closing activities whose purpose is to ensure all material transactions have been included in the accounting period. (jurisdiction: not stated, entity_scope: entities closing an accounting period)

“Instead of the preceding entries, the practicing accountant is more concerned with completing a series of closing activities to ensure that all material transactions have been included in the accounting period.”

Completing all customer invoicing is a closing activity, and issuing those invoices requires obtaining shipping documentation and verifying that all paperwork has been forwarded. (jurisdiction: not stated, entity_scope: entities closing an accounting period)

“Complete all customer invoicing . To issue invoices, you will need to obtain shipping documentation from the warehouse, and verify that all of the paperwork has been forwarded.”

Ensuring all supplier invoices have been entered is a closing activity; comparing received supplier invoices to the receiving log identifies suppliers that have not yet invoiced. (jurisdiction: not stated, entity_scope: entities closing an accounting period)

“Ensure that all supplier invoices have been entered . To do this, you may need to wait a few days for all supplier invoices to arrive. It can be useful to compare received supplier invoices to the receiving log; any received items for which there is no invoice tells you which suppliers have not yet issued invoices.”

Completing the bank reconciliation is a closing activity; reconciling daily leaves only a small residual part to complete at period end. (jurisdiction: not stated, entity_scope: entities closing an accounting period)

“Complete the bank reconciliation . It is possible to do this on a daily basis, so that only a small part of the reconciliation still has to be completed at the end of the reporting period.”

The period-end physical inventory count is reviewed for reasonableness at the close, with recounts of items that appear incorrect. (jurisdiction: not stated, entity_scope: entities holding inventory)

“Verify the physical inventory count. Review the period-end physical inventory count to see if it is reasonable. If not, conduct counts on any items that appear to be incorrect.”

Ending inventory is valued at the close using the entity's inventory layering methodology. (jurisdiction: not stated, entity_scope: entities holding inventory)

“Value ending inventory . Using your inventory layering methodology, determine the value of the ending inventory.”

Depreciation expense is calculated at the close once all new fixed assets have been recorded. (jurisdiction: not stated, entity_scope: entities holding fixed assets)

“Calculate depreciation . Once all new fixed assets have been recorded, calculate the associated amount of depreciation expense.”

Completing the financial statements and reviewing them in detail for errors is a closing activity, because the first version nearly always contains errors. (jurisdiction: not stated, entity_scope: entities closing an accounting period)

“Complete the financial statements and review for errors. There are nearly always errors in the first version of the financial statements, so review them in detail and investigate any problem areas found.”

Closing the books before you move

See Responsibility for checking the converted results sits with the business, which must run and download the listed Sage 50 reports before conversion to do so.

See Copies of the listed Sage 50 records should be made and stored in a secure location for auditing purposes.

See The substance of the close is a series of closing activities whose purpose is to ensure all material transactions have been included in the accounting period.

See Completing all customer invoicing is a closing activity, and issuing those invoices requires obtaining shipping documentation and verifying that all paperwork has been forwarded.

See Ensuring all supplier invoices have been entered is a closing activity; comparing received supplier invoices to the receiving log identifies suppliers that have not yet invoiced.

See Completing the bank reconciliation is a closing activity; reconciling daily leaves only a small residual part to complete at period end.

See The period-end physical inventory count is reviewed for reasonableness at the close, with recounts of items that appear incorrect.

See Ending inventory is valued at the close using the entity's inventory layering methodology.

See Depreciation expense is calculated at the close once all new fixed assets have been recorded.

See Completing the financial statements and reviewing them in detail for errors is a closing activity, because the first version nearly always contains errors.

The basic closing step in software is to invoke the close-the-period option, which populates retained earnings automatically and blocks any further transactions being recorded into the closed period. (jurisdiction: not stated, entity_scope: companies using accounting software)

“Instead, the basic closing step is to access an option in the software to close the reporting period. Doing so automatically populates the retained earnings account for you, and prevents any further transactions from being recorded in the system for the period that has been closed.”

Partly established. Established: the report set that should be produced and retained as the record of the pre-conversion position (S42, S80). Missing: the professionally recognised readiness conditions that must hold in the outgoing system before a conversion is taken.

What to pull out of the old system, and in what form

See Intuit recommends creating a backup of the Sage 50 file before conversion.

See Copies of the listed Sage 50 records should be made and stored in a secure location for auditing purposes.

See Data must first be exported out of the existing system for import into Zoho Books, which also serves as a backup for future reference.

Rev. Rul. 71-20 establishes that all machine-sensible data media used for recording, consolidating and summarizing accounting transactions and records within a taxpayer's ADP system are records within the meaning of section 6001 and section 1.6001-1, and must be retained so long as their contents may become material in the administration of any internal revenue law. (jurisdiction: United States (federal tax administration), entity_scope: taxpayers with machine-sensible data media within an ADP system)

“Rev. Rul. 71-20, 1971-1 C.B. 392, establishes that all machine-sensible data media used for recording, consolidating, and summarizing accounting transactions and records within a taxpayer's ADP system are records within the meaning of § 6001 and § 1.6001-1, and are required to be retained so long as the contents may become material in the administration of any internal revenue law.”

Except as otherwise provided in Rev. Proc. 98-25, all section 6001 requirements that apply to hardcopy books and records apply as well to machine-sensible books and records maintained within an ADP system. (jurisdiction: United States (federal tax administration), entity_scope: taxpayers maintaining machine-sensible books and records within an ADP system, effective_from: taxable years beginning after December 31, 1997)

“Except as otherwise provided in this revenue procedure, all requirements of § 6001 that apply to hardcopy books and records apply as well to machine-sensible books and records that are maintained within an ADP system.”

The taxpayer must ensure its machine-sensible records contain sufficient transaction-level detail so that the information and the source documents underlying those records can be identified. (jurisdiction: United States (federal tax administration), entity_scope: taxpayers whose records are maintained within an Automatic Data Processing (ADP) system and who fall within section 3.02 of Rev. Proc. 98-25, effective_from: taxable years beginning after December 31, 1997)

“The taxpayer must ensure that its machine-sensible records contain sufficient transaction-level detail so that the information and the source documents underlying the machine-sensible records can be identified.”

All machine-sensible records required to be retained by Rev. Proc. 98-25 must be made available to the Service upon request and must be capable of being processed. (The document's text reads 'Ail'.) (jurisdiction: United States (federal tax administration), entity_scope: taxpayers whose records are maintained within an Automatic Data Processing (ADP) system and who fall within section 3.02 of Rev. Proc. 98-25, effective_from: taxable years beginning after December 31, 1997)

“Ail machine-sensible records required to be retained by this revenue procedure must be made available to the Service upon request and must be capable of being processed.”

In the revenue procedure's own example, a taxpayer that replaces its general ledger software system with a new system incompatible with the original system's records is not required to notify its District Director of the software change, because its original records remain retrievable and capable of being processed on its hardware system. (jurisdiction: United States (federal tax administration), entity_scope: taxpayers whose records are maintained within an Automatic Data Processing (ADP) system and who fall within section 3.02 of Rev. Proc. 98-25, effective_from: taxable years beginning after December 31, 1997, conditions: the original records remain retrievable and capable of being processed on the taxpayer's hardware system)

“Taxpayer A replaces its general ledger software system with a new general ledger software system with which the original system's records are incompatible. However, A's original records are retrievable and capable of being processed on A's hardware system. A is not required to notify its District Director of the change in its software system because A's records remain capable of being processed.”

In the revenue procedure's own example, a taxpayer that replaces its ADP hardware system with one that cannot process the machine-sensible records created and maintained by the original system must notify its District Director of the hardware change and propose a plan for assuring those records are capable of being processed. (jurisdiction: United States (federal tax administration), entity_scope: taxpayers whose records are maintained within an Automatic Data Processing (ADP) system and who fall within section 3.02 of Rev. Proc. 98-25, effective_from: taxable years beginning after December 31, 1997)

“Taxpayer B replaces its original ADP hardware system with a new system that cannot process the machine-sensible records created and maintained by B's original system. B must notify its District Director of this hardware system change and propose a plan for assuring that the machine-sensible records created and maintained by the original ADP hardware system are capable of being processed.”

A taxpayer's use of a third party (such as a service bureau, time-sharing service, value-added network or other third-party service) to provide services in respect of machine-sensible records does not relieve the taxpayer of its recordkeeping obligations and responsibilities under section 6001 and Rev. Proc. 98-25. (jurisdiction: United States (federal tax administration), entity_scope: taxpayers using a third party for services in respect of machine-sensible records, effective_from: taxable years beginning after December 31, 1997)

“A taxpayer's use of a third party (such as a service bureau, time-sharing service, value-added network, or other third party service) to provide services (e.g., custodial or management services) in respect of machine-sensible records does not relieve the taxpayer of its recordkeeping obligations and responsibilities under § 6001 and this revenue procedure.”

All requirements that apply to hard copy books and records also apply to electronic storage systems that maintain tax books and records, and when hard copy books and records are replaced the electronic storage systems must be maintained for as long as they are material to the administration of tax law. (jurisdiction: United States — federal tax (Internal Revenue Code), entity_scope: businesses / new business owners keeping records for federal tax purposes, effective_from: Publication 583 revised December 2024)

“All requirements that apply to hard copy books and records also apply to electronic storage systems that maintain tax books and records. When you replace hard copy books and records, you must maintain the electronic storage systems for as long as they are material to the administration of tax law.”

The electronic storage system must index, store, preserve, retrieve and reproduce the electronically stored books and records in legible format; all electronic storage systems must provide a complete and accurate record of the data that is accessible to the IRS; and electronic storage systems are subject to the same controls and retention guidelines as those imposed on the original hard copy books and records. (jurisdiction: United States — federal tax (Internal Revenue Code), entity_scope: businesses / new business owners keeping records for federal tax purposes, effective_from: Publication 583 revised December 2024)

“The electronic storage system must index, store, preserve, retrieve, and reproduce the electronically stored books and records in legible format. All electronic storage systems must provide a complete and accurate record of your data that is accessible to the IRS. Electronic storage systems are also subject to the same controls and retention guidelines as those imposed on your original hard copy books and records.”

When records are no longer needed for tax purposes they should not be discarded until the taxpayer checks whether they must be kept longer for other purposes; the page gives insurance companies and creditors as examples of parties that may require longer retention than the IRS does. (jurisdiction: United States (federal income tax), entity_scope: taxpayers keeping records supporting items on a federal tax return)

“When your records are no longer needed for tax purposes, do not discard them until you check to see if you have to keep them longer for other purposes. For example, your insurance company or creditors may require you to keep them longer than the IRS does.”

After cancellation of a QuickBooks Online subscription the subscriber has read-only access to the QuickBooks Online data for one year. (jurisdiction: United States (quickbooks.intuit.com en-US site), entity_scope: Businesses holding a QuickBooks Online subscription, platform: QuickBooks Online, platform_edition: QuickBooks Online Advanced, QuickBooks Online Plus, QuickBooks Online Simple Start, QuickBooks Online Essentials, QuickBooks Online App for Android, QuickBooks Online Lite, QuickBooks Online Free (as listed under Applicable Products), conditions: subscription is cancelled)

“When you cancel your QuickBooks Online subscription you have read-only access to your QuickBooks Online data for one year.”

A former QuickBooks Online subscriber can export data to Excel or to a desktop version of QuickBooks for up to a year after cancelling. (jurisdiction: United States (quickbooks.intuit.com en-US site), entity_scope: Businesses holding a QuickBooks Online subscription, platform: QuickBooks Online, platform_edition: QuickBooks Online Advanced, QuickBooks Online Plus, QuickBooks Online Simple Start, QuickBooks Online Essentials, QuickBooks Online App for Android, QuickBooks Online Lite, QuickBooks Online Free (as listed under Applicable Products), conditions: was a QuickBooks Online subscriber; within one year of cancellation)

“If you were subscribed to QuickBooks Online, you can export data to Excel or to a desktop version of QuickBooks up to a year after you cancel.”

A trial-version user must export within 90 days after cancelling. (jurisdiction: United States (quickbooks.intuit.com en-US site), entity_scope: QuickBooks Online trial-version users, platform: QuickBooks Online, platform_edition: QuickBooks Online Advanced, QuickBooks Online Plus, QuickBooks Online Simple Start, QuickBooks Online Essentials, QuickBooks Online App for Android, QuickBooks Online Lite, QuickBooks Online Free (as listed under Applicable Products), conditions: was using a trial version)

“If your were using a trial version, you must export within 90 days after you cancel.”

Intuit recommends exporting or printing the data before cancelling. (jurisdiction: United States (quickbooks.intuit.com en-US site), entity_scope: Businesses holding a QuickBooks Online subscription, platform: QuickBooks Online, platform_edition: QuickBooks Online Advanced, QuickBooks Online Plus, QuickBooks Online Simple Start, QuickBooks Online Essentials, QuickBooks Online App for Android, QuickBooks Online Lite, QuickBooks Online Free (as listed under Applicable Products))

“We recommend you export or print your data before you cancel.”

Attachments linked to transactions cannot be viewed in view-only mode. (jurisdiction: United States (quickbooks.intuit.com en-US site), entity_scope: Businesses holding a QuickBooks Desktop subscription, platform: QuickBooks Desktop, platform_edition: QuickBooks Desktop Premier Plus, Pro Plus, Accountant Desktop Plus, Enterprise Diamond, Enterprise Gold, Enterprise Platinum, Enterprise Accountant (as listed under Applicable Products), conditions: in view-only mode)

“In view-only mode, you won't be able to view attachments linked to transactions.”

Intuit recommends exporting the data before cancelling the subscription. (jurisdiction: United States (quickbooks.intuit.com en-US site), entity_scope: Businesses holding a QuickBooks Desktop subscription, platform: QuickBooks Desktop, platform_edition: QuickBooks Desktop Premier Plus, Pro Plus, Accountant Desktop Plus, Enterprise Diamond, Enterprise Gold, Enterprise Platinum, Enterprise Accountant (as listed under Applicable Products))

“We recommend you export your data before you cancel your subscription.”

The old system’s records are still your records

See Rev. Rul. 71-20 establishes that all machine-sensible data media used for recording, consolidating and summarizing accounting transactions and records within a taxpayer's ADP system are records within the meaning of section 6001 and section 1.6001-1, and must be retained so long as their contents may become material in the administration of any internal revenue law.

See Except as otherwise provided in Rev. Proc. 98-25, all section 6001 requirements that apply to hardcopy books and records apply as well to machine-sensible books and records maintained within an ADP system.

See The taxpayer must ensure its machine-sensible records contain sufficient transaction-level detail so that the information and the source documents underlying those records can be identified.

See All machine-sensible records required to be retained by Rev. Proc. 98-25 must be made available to the Service upon request and must be capable of being processed. (The document's text reads 'Ail'.)

See In the revenue procedure's own example, a taxpayer that replaces its general ledger software system with a new system incompatible with the original system's records is not required to notify its District Director of the software change, because its original records remain retrievable and capable of being processed on its hardware system.

See In the revenue procedure's own example, a taxpayer that replaces its ADP hardware system with one that cannot process the machine-sensible records created and maintained by the original system must notify its District Director of the hardware change and propose a plan for assuring those records are capable of being processed.

See A taxpayer's use of a third party (such as a service bureau, time-sharing service, value-added network or other third-party service) to provide services in respect of machine-sensible records does not relieve the taxpayer of its recordkeeping obligations and responsibilities under section 6001 and Rev. Proc. 98-25.

See All requirements that apply to hard copy books and records also apply to electronic storage systems that maintain tax books and records, and when hard copy books and records are replaced the electronic storage systems must be maintained for as long as they are material to the administration of tax law.

See The electronic storage system must index, store, preserve, retrieve and reproduce the electronically stored books and records in legible format; all electronic storage systems must provide a complete and accurate record of the data that is accessible to the IRS; and electronic storage systems are subject to the same controls and retention guidelines as those imposed on the original hard copy books and records.

Business records must be kept available at all times for inspection by the IRS, and if the IRS examines a tax return the taxpayer may be asked to explain the items reported. (jurisdiction: United States — federal tax (Internal Revenue Code), entity_scope: businesses / new business owners keeping records for federal tax purposes, effective_from: Publication 583 revised December 2024)

“You must keep your business records available at all times for inspection by the IRS. If the IRS examines any of your tax returns, you may be asked to explain the items reported.”

Records must be kept as long as they may be needed for the administration of any provision of the Internal Revenue Code, which generally means keeping records that support an item of income or deduction on a return until the period of limitations for that return runs out. (jurisdiction: United States — federal tax (Internal Revenue Code), entity_scope: businesses / new business owners keeping records for federal tax purposes, effective_from: Publication 583 revised December 2024)

“You must keep your records as long as they may be needed for the administration of any provision of the Internal Revenue Code. Generally, this means you must keep records that support an item of income or deduction on a return until the period of limitations for that return runs out.”

How long a document should be kept depends on the action, expense or event it records; generally records supporting an item of income, deduction or credit shown on a tax return must be kept until the period of limitations for that return runs out. (jurisdiction: United States (federal income tax), entity_scope: taxpayers keeping records supporting items on a federal tax return)

“The length of time you should keep a document depends on the action, expense, or event which the document records. Generally, you must keep your records that support an item of income, deduction or credit shown on your tax return until the period of limitations for that tax return runs out.”

Records are to be kept for 3 years if situations (4), (5) and (6) on the page do not apply. (jurisdiction: United States (federal income tax), entity_scope: taxpayers keeping records supporting items on a federal tax return, conditions: situations (4), (5) and (6) on the page do not apply)

“Keep records for 3 years if situations (4), (5), and (6) below do not apply to you.”

Records are to be kept for 6 years where income that should have been reported is not reported and it is more than 25% of the gross income shown on the return. (jurisdiction: United States (federal income tax), entity_scope: taxpayers keeping records supporting items on a federal tax return, conditions: unreported income exceeding 25% of the gross income shown on the return)

“Keep records for 6 years if you do not report income that you should report, and it is more than 25% of the gross income shown on your return.”

Employment tax records are to be kept for at least 4 years after the date the tax becomes due or is paid, whichever is later. (jurisdiction: United States (federal income tax), entity_scope: employers keeping employment tax records)

“Keep employment tax records for at least 4 years after the date that the tax becomes due or is paid, whichever is later.”

Records relating to property are generally to be kept until the period of limitations expires for the year in which the property is disposed of; these records must be kept to figure any depreciation, amortization or depletion deduction and to figure the gain or loss on sale or other disposition. (jurisdiction: United States (federal income tax), entity_scope: taxpayers holding records relating to property)

“Generally, keep records relating to property until the period of limitations expires for the year in which you dispose of the property. You must keep these records to figure any depreciation, amortization, or depletion deduction and to figure the gain or loss when you sell or otherwise dispose of the property.”

See When records are no longer needed for tax purposes they should not be discarded until the taxpayer checks whether they must be kept longer for other purposes; the page gives insurance companies and creditors as examples of parties that may require longer retention than the IRS does.

What happens to the old file when the subscription ends

See After cancellation of a QuickBooks Online subscription the subscriber has read-only access to the QuickBooks Online data for one year.

See A former QuickBooks Online subscriber can export data to Excel or to a desktop version of QuickBooks for up to a year after cancelling.

Where the cancellation occurs during a free trial, or the trial expires, the data is available for 90 days. (jurisdiction: United States (quickbooks.intuit.com en-US site), entity_scope: QuickBooks Online free-trial users, platform: QuickBooks Online, platform_edition: QuickBooks Online Advanced, QuickBooks Online Plus, QuickBooks Online Simple Start, QuickBooks Online Essentials, QuickBooks Online App for Android, QuickBooks Online Lite, QuickBooks Online Free (as listed under Applicable Products), conditions: cancellation during a free trial; trial expiry)

“If you cancel during a free trial or if your trial expires, your data is available for 90 days.”

See A trial-version user must export within 90 days after cancelling.

See Intuit recommends exporting or printing the data before cancelling.

In view-only mode reports can be viewed but no transactions can be created. (jurisdiction: United States (quickbooks.intuit.com en-US site), entity_scope: Businesses holding a QuickBooks Desktop subscription, platform: QuickBooks Desktop, platform_edition: QuickBooks Desktop Premier Plus, Pro Plus, Accountant Desktop Plus, Enterprise Diamond, Enterprise Gold, Enterprise Platinum, Enterprise Accountant (as listed under Applicable Products), conditions: in view-only mode)

“You can view reports, but can't create any transactions.”

See Attachments linked to transactions cannot be viewed in view-only mode.

See Intuit recommends exporting the data before cancelling the subscription.

View-only access is currently available only for Pro Plus, Premier Plus and Enterprise. (jurisdiction: United States (quickbooks.intuit.com en-US site), entity_scope: Businesses holding a QuickBooks Desktop subscription, platform: QuickBooks Desktop, platform_edition: Pro Plus, Premier Plus, Enterprise)

“View-only access is currently only available for Pro Plus, Premier Plus and Enterprise.”

Keeping the periods before the cutover answerable

See Comparative financial statements are a complete set of financial statements presenting information for more than one reporting period.

It is customary for comparative financial statements to include additional columns showing the variance and the percentage change between periods. (jurisdiction: not stated, entity_scope: not stated)

“It is customary to issue comparative financial statements with additional columns containing the variance between periods, as well as the percentage change between periods.”

See Comparative statements support trend analysis across multiple periods and may reveal unusual spikes that indicate accounting errors.

Footnotes are generally presented comparatively where the information is relevant to multiple periods, with disclosures such as debt schedules, commitments, contingencies and accounting policies often carrying both current and prior-period amounts. (jurisdiction: not stated, entity_scope: not stated)

“Yes, footnotes are generally presented on a comparative basis when the information is relevant to multiple periods. Disclosures such as debt schedules, commitments, contingencies, and significant accounting policies often include both current and prior-period amounts. This ensures consistency between the statements and notes, giving users a clearer picture of year-over-year changes.”

Required authority: authoritative professional or accounting standard. Highest achieved: high quality professional secondary reference, official platform documentation, primary regulator or government.