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In this QuickBooks 2022 tutorial, Matt Holdquist from QuickBooks University explains the process of deleting accounts. He highlights the reasons for wanting to delete accounts, such as managing a cluttered chart of accounts, taking over accounts from another bookkeeper, or removing old bank accounts after switching banks. The video aims to provide viewers with a clear understanding of how to clean up their QuickBooks accounts effectively. Matt encourages viewers to like, share, and subscribe for more helpful QuickBooks tutorials released weekly.