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In this QuickBooks 2022 tutorial, Matt Holdquist from QuickBooks University explains how to delete accounts within the software. He highlights various reasons for wanting to delete accounts, such as managing a cluttered chart of accounts, taking over bookkeeping from someone else who has created unnecessary accounts, or removing old bank accounts after switching banks. The tutorial aims to guide users through the deletion process to effectively clean up their accounts while encouraging viewers to like, share, and subscribe for more QuickBooks content.