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This QuickBooks 2022 tutorial by Matt Holdquist explains how to delete accounts in QuickBooks. He emphasizes the necessity of cleaning up a cluttered chart of accounts, which can become disorganized due to excessive account creation or changes in bookkeeping practices, such as taking over for another bookkeeper. Common reasons for deleting accounts include old or unnecessary accounts and switching banks. The tutorial aims to guide users through the process of deleting these accounts effectively. Holdquist encourages viewers to like, share, and subscribe for more QuickBooks tutorials.