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In this QuickBooks 2022 tutorial, Matt Holdquist from QuickBooks University explains how to delete accounts in QuickBooks. He highlights the importance of cleaning up a cluttered chart of accounts, which can occur when users create excessive accounts or take over bookkeeping from another individual with disorganized records. Common reasons for deleting accounts include managing outdated accounts or transitioning to new bank accounts. The tutorial aims to guide viewers through the process of deleting these unnecessary accounts effectively. Viewers are encouraged to like, share, and subscribe for more QuickBooks tutorials.