Once you merge two accounts, you can't
Situations where you can't merge an account
You can't merge more than two accounts at a time.
You can only merge accounts that are the same type. For example, you can't
merge an "income" type account with an "other income" type
Click the Lists menu, and then click Chart of Accounts.
Make sure the two accounts you want to merge are at the same hierarchical
level on the list.
If they're at different levels, move one account to
the same level as the other.
Move the mouse to the small diamond at the left of the account name.
When the mouse pointer touches the diamond, the pointer changes to a
four-headed arrow to indicate that you can drag the account to a new position
in the chart of accounts.
Click and drag the diamond to the left or right until the account is
indented the same amount as the account that you want to merge it with.
Click the account you don't want to
Click Account at the bottom of the list and click Edit Account.
Change the account name so that it matches the account you're merging it with.
Click Save & Close.
Click Yes to confirm that you want to merge the two accounts.
Other ways to remove an account
Change information about (edit) an account