Hi, is it possible to create a chart of account where the sales invoice will first enter while item is in transit in instead of accounts receivable directly?

Let me clear this up for you, belrica-ma.

In QuickBooks Online, you can create different accounts in the Chart of Accounts. However, we're unable to change the default Accounts Receivable account assigned on the invoices. 

As an alternate solution, you can use the Location or Class Tracking to track the items in transit. You can learn more about it here: Can I Change the Default A/R or A/P Account in QuickBooks Online?.

For any additional questions or other concerns, please feel free to leave a comment on this thread. Take care and stay safe.