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In this QuickBooks 2022 tutorial, Matt Holdquist from QuickBooks University explains how to delete accounts. He emphasizes that many users may need to delete accounts to manage their chart of accounts better, especially if it has become cluttered due to excessive account creation or transitioning between bookkeepers. Common reasons for deleting accounts include cleaning up old or unnecessary accounts and removing outdated bank accounts. The tutorial aims to guide viewers through the process step-by-step. Matt encourages viewers to engage with the video by liking, sharing, and subscribing for more QuickBooks tutorials, which are released at least weekly.