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In this QuickBooks 2022 tutorial, Matt Holdquist from QuickBooks University explains how to delete accounts. He emphasizes that managing a chart of accounts can become overwhelming, especially when accounts are created excessively or when a new bookkeeper takes over messy records. Reasons for deleting accounts include cleaning up old or unnecessary accounts, particularly in cases of switching banks or tidying up the chart. The tutorial aims to guide viewers through the account deletion process effectively. Matt encourages viewers to like, share, and subscribe for more QuickBooks tutorials.