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In this QuickBooks 2022 tutorial, Matt Holdquist from QuickBooks University explains how to delete accounts. He emphasizes the importance of managing the chart of accounts, which may become cluttered over time due to excessive account creation or changes in bookkeeping practices. Reasons for deleting accounts include cleaning up after previous bookkeepers or removing old bank accounts after switching banks. The video aims to guide viewers through the process of deleting such accounts effectively. Holdquist encourages viewers to like, share, and subscribe for more helpful QuickBooks tutorials.