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In this QuickBooks 2022 tutorial, Matt Holdquist from QuickBooks University discusses how to delete accounts in QuickBooks. He explains that users may need to delete accounts for various reasons, such as cleaning up a cluttered chart of accounts, taking over for another bookkeeper who has left outdated accounts, or removing old bank accounts after switching banks. The tutorial aims to guide viewers through the process of deleting those unnecessary accounts to maintain an organized bookkeeping system. He encourages viewers to like, share, and subscribe for more helpful QuickBooks content.