diff --git a/src/app/api/quickbooks/auth/auth.service.ts b/src/app/api/quickbooks/auth/auth.service.ts
index f28e5dc..d11b852 100644
--- a/src/app/api/quickbooks/auth/auth.service.ts
+++ b/src/app/api/quickbooks/auth/auth.service.ts
@@ -52,7 +52,23 @@ export class AuthService extends BaseService {
   }
 
   async manageIncomeAccountRef(intuitApi: IntuitAPI): Promise<string> {
-    const incomeAccRef = await intuitApi.getSingleIncomeAccount()
+    const existingIncomeAccRef = await intuitApi.getSingleIncomeAccount()
+    if (existingIncomeAccRef) {
+      return existingIncomeAccRef?.Id
+    }
+
+    console.info(
+      `IntuitAPI#manageIncomeAccountRef | No existing income account found. Creating new one.`,
+    )
+
+    const payload = {
+      Name: 'Assembly SOP Income',
+      Classification: 'Revenue',
+      AccountType: 'Income',
+      AccountSubType: 'SalesOfProductIncome',
+      Active: true,
+    }
+    const incomeAccRef = await intuitApi.createAccount(payload)
     return incomeAccRef.Id
   }
 
@@ -60,7 +76,7 @@ export class AuthService extends BaseService {
     const accName = 'Assembly Processing Fees'
     const existingAccount = await intuitApi.getAnAccount(accName)
     if (existingAccount) {
-      return existingAccount.Id
+      return existingAccount?.Id
     }
 
     // Docs: https://developer.intuit.com/app/developer/qbo/docs/api/accounting/all-entities/account#the-account-object
@@ -79,7 +95,7 @@ export class AuthService extends BaseService {
     const accName = 'Assembly General Asset'
     const existingAccount = await intuitApi.getAnAccount(accName)
     if (existingAccount) {
-      return existingAccount.Id
+      return existingAccount?.Id
     }
 
     /**