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In this QuickBooks 2022 tutorial, Matt Holdquist from QuickBooks University explains how to delete accounts. He emphasizes that there are various reasons for wanting to delete accounts, such as a cluttered chart of accounts, inheriting messy records from another bookkeeper, or wanting to remove old bank accounts after switching banks. The tutorial aims to guide viewers through the process of deleting these accounts effectively. Holdquist encourages viewers to like the video, share it, and subscribe to his channel for more QuickBooks tutorials released weekly.