In your chart of accounts, all accounts of a type are grouped in a set
order—all income accounts appear together, all expense accounts appear
together, and so on. Within each grouping, QuickBooks normally displays the
accounts in alphabetic order.
If you prefer a different organization, you can move any account to a new
position in the list as long as the account stays with other accounts of its
type. When you move an account, you can also make the account a subaccount or
you can make a subaccount a higher-level account.
If you change the level of an account (by making it either a subaccount or a
higher-level account), QuickBooks records the change in all transactions that
have been assigned to the moved accounts.
Go to the Lists menu and click Chart of Accounts.
Move the mouse pointer so that it touches the small diamond in
front of the account that you want to move.
While holding the mouse button down, drag the account up, down,
left, or right to its new location.
To make an account a subaccount, drag it up or down until it is
directly beneath the account that you want to be the parent
account. Then move the account to the right to make it a
To make an account a higher level account, drag it to the
Repeat the previous step for all other entries that you want to
Returning your chart
of accounts to numerical order
Merging two accounts