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In this QuickBooks online tutorial, Enoch Garcia explains how to delete or restore an account. To do this, you need to find the chart of accounts and locate the account you want to modify. You can then make the account inactive or active from the actions column. There are two ways to access the chart of accounts in QuickBooks: through the accounting tab on the left-hand side or through the gear icon under your company. As an example, Garcia demonstrates making the "fees billed" account inactive.