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In this QuickBooks Online tutorial, Enoch Garcia from Honest Accounting Group explains how to delete or restore an account. The steps include finding the chart of accounts, locating the account to delete or restore, and using the actions column to make it inactive or active. There are two ways to access the chart of accounts in QuickBooks. An example of making an account inactive is shown using the account "fees billed." This simple and clear tutorial provides easy-to-follow instructions for managing accounts in QuickBooks Online.