What must be included in the template when importing inventory items?

When importing inventory items into Xero, it's essential to include item codes and accounts for tracking. Item codes serve as unique identifiers for each inventory item, which helps in managing and tracking inventory efficiently. Having these codes ensures that the system recognizes the items correctly upon import and helps prevent any duplication or errors in inventory management.

Furthermore, including accounts for tracking is crucial because it assigns the appropriate accounting categories to the items, which facilitates accurate financial reporting and ensures that costs related to those inventory items are tracked correctly in the accounting system. This integration of inventory management with financial accounting is a foundational aspect of using Xero effectively, providing a seamless flow of information between sales, cost of goods sold, and overall financial health.

Other options, while potentially useful for inventory management, do not encompass the fundamental requirements for a successful import. Importing only item names would leave out critical tracking and financial information. Including just the cost of goods sold would not provide the complete picture necessary for effective inventory control. Lastly, while product images and descriptions can enhance the user experience, they are not mandatory fields for the import process and do not directly impact the tracking and management of inventory within Xero.