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In this QuickBooks online tutorial with Enoch Garcia, the founder of Honest Accounting Group, we learn how to delete or restore an account in QuickBooks Online. The process involves 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: through the accounting tab or the gear icon. An example is shown with the account "fees billed" being made inactive.