When trying to enter an Invoice or a Sales Receipt without an item this warning is received:
QuickBooks has detected that you have no items or that one or more of your amounts are not associated with items. Please enter an item.
If "Require Accounts" is checked in the Preferences this warning will occur.
To be able to enter in an Invoice or Sales Receipt without an Item on it:
You will now be able to enter an Invoice or a Sales Receipt without an item on it.