Why in Journal Entry Import in mapping the system does not see Cost of Sales accounts?

Hello, madtribe-corp-gm. 

Thanks for being a member of the QuickBooks family. I'll gladly help you with mapping your import journal entries in QuickBooks Online. One of these options is to import an Excel file, but with limited data. 

You may wish to consider using a third-party tool to assist with importing the journal entries. Be sure they can integrate with the program. 

However, you can import other lists on QuickBooks Online. Check that here: Move your lists to QuickBooks Online. 

Additionally, you may want to take a look at this website: Importing Data Overview. It contains answers to the common questions about importing information to QBO.  

I'll lend a helping hand if you need anything else. Enjoy the rest of your day. Stay safe!