What essential function is covered in Lesson 2 of the Sage course?

The essential function covered in Lesson 2 of the Sage course focuses on creating user accounts. This aspect is fundamental because it establishes the framework for user access and permissions within the Sage Business Cloud Accounting system. Properly managing user accounts ensures that individuals have the appropriate levels of access to perform their roles effectively while maintaining security over sensitive financial data. Understanding how to create and manage these accounts helps users configure the system to meet the needs of their organization, ensuring that team members can collaborate efficiently while safeguarding information integrity.