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Hi there, vivekcloudcacheconsulting.
In QuickBooks Online, the Stock Keeping Unit (SKU) is used to track the variation of your inventory items. And, for now, the SKU is an optional field since it won't appear on your sales forms.
Also, integrating QuickBooks with Salesforce needs special handling from our Intuit Developer Team. I recommend contacting them so they can help check on the coding of the field.
Here's how to get in touch with them:
I'm adding these articles in case you're monitoring your items and what to do when you're out of stocks.
Don't hesitate to post again if you have additional questions about tracking SKU on your products and services. I'll be right here to provide the information that you need.