GL Accounts did not Import with Inventory Items

Before you import inventory items (Tools -> Imports -> Import Inventory Items), be sure to set the Default Inventory Location and Default Price Level in Admin -> Inventory -> General Setup. Also be sure to set default values for the General Ledger accounts at the bottom of the General Setup page.

You can also check that the GL accounts that are referenced in your item CSV import file (Sales GL Account, Inventory GL Account, COGS GL Account) exist in Ledger -> Accounts. 

When you have done these things, your GL accounts should be properly assigned to your inventory items.