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In this QuickBooks 2022 tutorial, Matt Holdquist from QuickBooks University explains how to delete accounts. He emphasizes that accounts may need deletion for various reasons, such as an overly cluttered chart of accounts, takeovers from previous bookkeepers, or outdated bank accounts after switching banks. The video aims to guide users through the process of removing these unnecessary accounts. Viewers are encouraged to like, share, and subscribe for more QuickBooks content.