Can I make my product items two sided in Essentials?

Yes, you can, ElaineB1.

You'll need to export first the product list from your old account and then, import it to your new account in Essentials. To export:

1. Go to Sales and choose Product and Services.
2. Click More and select Run Report.
3. Hit the Export button and choose Export to Excel.
4. Save the file.

To import:

1. In the Product and Services page, click the drop-down arrow beside New and select Import.
2. Click Browse to import the downloaded file.
3. Hit Next
4. Follow the instructions to complete the mapping and then, click Next.

The Community is always here to help you if you have other concerns.

@ElaineB1 

No. It will post to the income side only. You will need Plus (or Advanced) in order to handle both income and expenses by customers.