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This QuickBooks 2022 tutorial by Matt Holdquist from QuickBooks University explains how to delete accounts in the software. He emphasizes the importance of managing accounts to maintain a clean chart of accounts, especially if they have become cluttered due to excessive account creation, bookkeeping transitions, or changes like switching banks. The tutorial aims to guide viewers through the process of deleting these unnecessary or outdated accounts. He encourages viewers to like, share, and subscribe to his channel for additional QuickBooks learning resources.