Before deleting an account from your QuickBooks Chart of Accounts, you need to be sure the account has not been used. If the account has been used in a transaction, an item or in your payroll setup, then QuickBooks won’t let you delete it. If the account is in use, then you can either make it Inactive (see Making QuickBooks Accounts Inactive) or find out where it is used and make the necessary changes so that it is no longer being used.
Assuming the account is not being used, the act of deleting it from your QuickBooks Chart of Accounts is very simple. Open the chart of accounts, select the account you want to delete, click on Account and select Delete Account.
If the account is in use, a QuickBooks message will pop up telling you so, and you will have the option to cancel or to make the account inactive.
Assuming it is not in use, QuickBooks will ask you if you want to delete the account. Click OK.

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