2

Reaching parity with QuickBooks Essentials

Essentials is where QuickBooks stops being a tool for one person and becomes a set of books for a small firm: three users, proper bills, recurring documents, time and foreign currency. It is also where SQL-Ledger has lived since the beginning. This chapter measures the increment over Simple Start, finds most of it already in place, and sets out the six enhancements that close what remains.

2026-08-26 · builds on chapter 1; research current to US list prices of 1 August 2026

2.1The increment

Everything in Simple Start is in Essentials, so this chapter assumes chapter 1: the eleven enhancements there are taken as done, and only what Essentials adds is measured here. At US$85 a month against $38, Intuit charges $47 for the increment, and it is a short list.

Plate 2.1 · What Essentials adds over Simple Start
  1. Three billed users with role-based permissions, plus unlimited time-tracking-only users.
  2. Full accounts payable: enter bills, track status and due dates, AP ageing, schedule and batch-pay bills, Bill Pay (electronic payment from inside the product), unpaid-bills and vendor-balance reports.
  3. Recurring transactions: invoices, bills, expenses and journal entries on a schedule.
  4. Time tracking: employee and contractor hours, billable time pulled onto invoices, QuickBooks Time integration.
  5. Multi-currency: foreign customers and vendors, home-currency revaluation, a Realised Exchange Gains and Losses report.
  6. About twenty more reports (forty-plus in all): Business Snapshot, Balance Sheet Summary, P&L Detail, AR and AP Ageing Summary and Detail, Customer Balance Detail, Vendor Balance and Unpaid Bills, Expenses by Vendor, Sales by Customer and by Product Detail, Uninvoiced Charges and Uninvoiced Time, Realised FX Gains and Losses.
  7. Extras from the 2026 releases: bank-feed batch and inline editing, Intuit Assist payment follow-ups, reputation management and appointment scheduling.

Still not in Essentials: inventory and cost of goods, projects, purchase orders, budgets, classes and locations (the allowance is zero), billable expenses — all Plus, at $140. Batch invoicing, custom roles and an unlimited chart of accounts are Advanced, at $340.

2.2Where our SQL-Ledger stands

Same marks as before: have partial build, with skip for things we choose not to match.

Essentials capabilityOursWhere it is, or what is missing
Users
Three usershaveUnlimited logins per dataset, each with its own preferences, language and number format.
Role-based permissionspartialSystem → Roles defines named roles as acs exclusion sets and assigns one per employee, merged with the login’s own list. Real, but empty on a new dataset, and enforced only in the menu until chapter 1 item 8.
Time-tracking-only userspartialA login can be restricted to Projects & Jobs → Add Time Card by exclusion, but nothing ties the login to an employee record so a person sees only their own cards.
Accounts payable
Enter bills, due dates, statushaveAP → Add Transaction and Vendor Invoice; due date from the vendor’s terms; Outstanding and Transactions reports.
AP ageing, unpaid bills, vendor balanceshaveAP → Reports → AP Aging, Outstanding; Vendors → History.
Schedule and batch-pay billshaveCash → Payments pays many vendors in one pass; Vouchers batch payables and payments for approval before posting — a control QuickBooks has only in Advanced workflows.
Bill Pay: send the money from inside the productbuildPayments are recorded, not transmitted. No bank payment file, no payment API.
Expenses by Vendor reporthaveAP Transactions sorted and subtotalled by vendor, or Vendor History by item.
Recurring
Recurring invoices, bills, expenses, journal entrieshaveAny AR, AP, GL transaction, invoice or order can be scheduled; Recurring Transactions lists what is due and posts it, and can email the invoice as it posts.
Time
Record employee and contractor hourshaveTime cards against projects and jobs, with the service and rate; Time Cards reports.
Billable time onto invoicespartialProjects → Generate → Sales Orders turns uninvoiced time into sales orders, which are then invoiced. Two steps where Essentials has one, and no direct “add unbilled time” on the invoice screen.
Uninvoiced time reportpartialThe Generate screen is the report, but it is a work screen, not something to print or export.
Multi-currency
Foreign customers and vendors, exchange rates on documentshaveCurrencies with rates per date; every document carries its rate; receipts and payments in either currency.
Revaluation and FX gain/losspartialCash → FX Adjustment revalues open items and posts the difference, but to one combined account, and there is no report of realised gains and losses by period.
Reports
Business SnapshotpartialChapter 1 item 6 puts the figures on the dashboard; the Snapshot’s income and expense breakdowns by month are not yet there.
Balance Sheet Summary, P&L DetailhaveThe statements print at heading level or account level; the GL report filtered by account is the detail.
AR/AP Ageing Summary and Detail, Customer Balance DetailhaveAging with or without the invoice lines; statements per customer.
Sales by Customer Detail, by Product DetailhaveCustomer History and Goods & Services reports with the invoice lines.
Realised FX Gains and LossesbuildAbsent; see enhancement 3.
Extras
Bank-feed batch and inline editingpartialFalls out of the statement import in chapter 1 item 1 if the matching screen is built as a grid with bulk accept.
Assisted payment follow-upshaveChapter 1 item 3, reminders with escalation, is the same thing without the assistant.
Reputation management, appointment schedulingskipNot accounting. Not building.
Finding

Of twenty-two capabilities in the increment, we have twelve outright, seven in substance, two are absent, and one we decline. Nothing in Essentials that touches the ledger is missing. What is missing is polish on three workflows — roles, billable time, foreign exchange — and one outward-facing piece, sending payments to the bank.

2.3The six enhancements

Tier 1Workflows people hit weekly: 1–3
Tier 2Reporting: 4–5
Tier 3Outward-facing: 6

1Roles that come ready-made

The mechanism exists: System → Roles holds named acsrole rows, each an exclusion set, and the employee record points at one. What is missing is content and teeth. Seed every new dataset with Owner, Bookkeeper (everything but System and the chart), Sales (customers, quotations, orders, invoices, receipts), Purchasing (vendors, POs, vendor invoices, payments), Time only, and Accountant (read-only); let the panel pick the role when it creates a login instead of leaving it to the employee screen; and have chapter 1 item 8 enforce the merged list at dispatch. The Time only role additionally binds the login to its employee so the time-card screens show only that employee’s cards, which is the Essentials “time-tracking-only user”.

Touches: sql/Pg-tables.sql seed rows, SL/User.pm, bin/mozilla/jc.pl, panel. Effort: small.

2Unbilled time on the invoice

An Add unbilled time button on the sales invoice for a customer with open time cards. It lists the cards by project, date, employee and hours, the user ticks what to bill, and the lines land on the invoice with the card’s service and rate; posting marks the cards invoiced (the jcitems.invoice_id link already exists for the order route). The same selection becomes a printable Unbilled Time report under Projects → Reports, with the value at rate, by customer and project, exportable to CSV. The existing Generate → Sales Orders path stays for firms that want the order step.

Touches: SL/IS.pm, SL/JC.pm, bin/mozilla/is.pl, jc.pl. Effort: medium.

3Foreign exchange done properly

Three related fixes. Split the single FX account into FX gain and FX loss in the defaults (the backlog item), so the income statement shows them on their own lines. Record, on every receipt and payment against a foreign invoice, the realised difference between the invoice rate and the settlement rate as its own acc_trans pair tagged with the invoice — the posting already happens, but is not distinguishable afterwards. Then a Realised Exchange Gains and Losses report for a period: invoice, currency, invoice rate, settlement rate, amount, gain or loss, subtotalled by currency; and an Unrealised variant that revalues what is still open at a given date without posting, which is what an accountant wants at year end before deciding whether to run FX Adjustment.

Touches: SL/AA.pm, SL/CP.pm, SL/RP.pm, Form::get_defaults, defaults screen, one schema upgrade. Effort: medium.

4Business Snapshot

Extend the dashboard from chapter 1 with the two panels the Snapshot is known for: income and expenses by month for the trailing twelve, drawn as bars, and expense breakdown by account for the period, drawn as a ranked list with a proportion bar rather than a pie. Both come from one query over acc_trans grouped by month and by account category; both link through to the income statement for the month or the GL report for the account. Add a who owes me and whom I owe pair beside them from the ageing queries.

Touches: the home screen, SL/RP.pm. Effort: small, given chapter 1 item 6.

5The report library

Essentials sells a count of reports; ours are fewer, more configurable screens. Prospects compare the counts. A Reports landing page that lists our screens under the names people search for — Expenses by Vendor, Customer Balance Detail, Unpaid Bills, Sales by Product Detail, P&L Detail — each a saved configuration of an existing report (module, columns, sort, subtotal, period), opens the right screen prefilled. Users save their own configurations to the same list. This is the Recall Report feature generalised and given names; it turns the forty-report comparison into a page we win.

Touches: bin/mozilla/rp.pl, menu.ini, the recall mechanism. Effort: small-medium.

6Payment files to the bank

The outward-facing piece. After a payment run in Cash → Payments or a Vouchers → Payment batch, offer Export payment file in the formats the banks accept for bulk credits: SEPA pain.001 for the euro area and the UK Bacs-style CSV most UK banks import, NACHA for the US, and the bank-specific CSV layouts we meet in Pakistan and the Gulf, each a template over the same payment records so a new bank is a new template. The vendor record gains bank account fields (IBAN/BIC, routing/account) with validation. Direct API payment through a provider is a later step over the same data; the file covers what Bill Pay does for most Essentials users at no per-transaction fee.

Touches: SL/CP.pm, SL/CT.pm, bin/mozilla/cp.pl, vendor screen, new templates/payment/. Effort: medium.

2.4Where that leaves the comparison

With chapter 1 and this chapter done, the hosted install matches Essentials on every accounting capability and exceeds it on the four things a growing firm hits next — unlimited users, purchase orders, inventory and projects — which Intuit sells at Plus and Advanced. The next chapter measures that tier.

In one sentence

Seed and enforce the roles, put unbilled time on the invoice, split and report foreign-exchange differences, finish the dashboard, name the reports, and write payment files — and Essentials is matched, at the price of Simple Start’s enhancements plus six medium items.

2.5Sources

Feature statements are Intuit’s; the Simple Start / Essentials boundary is corroborated by four independent reviewers, whose lists disagree only on whether basic bill entry sits in Simple Start (Intuit now says it does).

  1. Intuit, Reports included in your QuickBooks Online subscription — quickbooks.intuit.com/learn-support/en-us/help-article/purchase-orders/reports-included-quickbooks-online-subscription/L0s4KrGgr_US_en_US
  2. Intuit, Learn about usage limits in QuickBooks Online — quickbooks.intuit.com/learn-support/en-us/help-article/intuit-subscriptions/learn-usage-limits-quickbooks-online/L6THMltE4_US_en_US
  3. Intuit, Are recurring transactions included with Simple Start? — quickbooks.intuit.com/learn-support/en-us/banking/are-recurring-transactions-included-with-quicken-online-simple/00/1282373
  4. Fit Small Business, QuickBooks Online comparison — fitsmallbusiness.com/quickbooks-online-comparison/
  5. Fondo, Simple Start vs Essentials — fondo.com/blog/quickbooks-online-simple-start-vs-essentials
  6. Certum Solutions, QuickBooks Online plans compared and Price increase August 2026 — certumsolutions.com/library/
  7. Mission Accounting, QuickBooks Online comparison 2026 — missionaccountinghelp.com/customers/quickbooks-online-comparison-2026
  8. Fourlane, QuickBooks Online pricing changes 2026 — fourlane.com/quickbooks-online-pricing-changes-2026-new-rates-and-fourlane-discounts/
  9. NerdWallet, QuickBooks Online pricing — nerdwallet.com/business/software/learn/quickbooks-pricing
  10. Ledger123, SQL-Ledger 3.2.12 improvement backlog (doc/todo.md), items 13, 24, 25, 27.