If you need to change an account type, it's usually because you chose the wrong type when you set up the account. If this isn't the reason, check with your accountant before making this change.
Accounts receivable (A/R) or accounts payable (A/P) accounts can't be changed to other account types, and other account types can't be changed to A/R or A/P accounts.
You can't change the type of an automatically-created account, such as Undeposited Funds or Sales Tax Payable.
If an account has subaccounts, its type can't be changed. You may be able to resolve this problem by dragging each subaccount to a new location (if that's possible, based on your other account types).
You can change only one account at a time.
Important: Be sure to make a backup of your company file before making any changes to your account types.
Go to the Lists menu and click Chart of Accounts.
Select the account you want to change.
Click Account at the bottom of the list and then click Edit Account.
Click the Type drop-down list and choose the new account type.
Click Save & Close.