Hi @Michelle_ProAdv!

QB Self-Employed does not have a COA. If her two businesses are the same business type (i.e. Lyft and Uber, or hair stylist at two salons), then you can track the two businesses in one QBSE account. If they're two different business types, she'll need two different QBSE accounts, or you'll need to move to QBO for the chart of accounts.

Is she a sole proprietor and filing a Schedule C for both businesses at year-end? If so, it may be worth opening up two separate QBSE accounts so that you don't have to hassle with creating every single Sch. C category in the COA in QBO. Rather, QBSE will automatically organize and calculate her deductions as the transactions and other deductions are tracked and categorized. 

I hope this helps, but please let me know what other questions you have :) 

-Kimberly