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In this QuickBooks 2022 tutorial, Matt Holdquist from QuickBooks University discusses the process of deleting accounts. He emphasizes the importance of managing the chart of accounts, which can become cluttered over time due to various reasons, such as changes in bookkeeping staff or switching banks. The tutorial aims to guide viewers through the steps needed to efficiently delete old or unnecessary accounts to clean up the financial records. Holdquist encourages viewers to like, share, and subscribe to his channel for regular updates and more tutorials on QuickBooks.