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In this QuickBooks 2022 tutorial, Matt Holdquist from QuickBooks University explains the process of deleting accounts within the software. He highlights various reasons for wanting to delete accounts, such as cluttered charts of accounts, inherited disorganized accounts from another bookkeeper, or the need to remove old bank accounts after switching banks. The tutorial aims to guide viewers on effectively tidying up their account lists. Matt encourages viewers to like, share, and subscribe to his channel for more QuickBooks tutorials.