Merging accounts
You can easily merge the two similarly named accounts into a single account; QuickBooks will move all the transactions in the account being removed. Note: if you are using account numbers, you should note the numbers involved as well as the titles. To merge an account titled Repairs into an account titled Repairs & Maintenance:
Open the chart of accounts list by clicking the icon in the Company section of the Home page.
Locate Repairs in the list and click it to select it.
Right-click the account and choose Edit account, or click the Account button in the lower left corner of the screen and choose Edit Account. QuickBooks displays the account information.
In the Account Name box type Repairs & Maintenance. This is the account all transactions using the Repairs account will be moved to.
Click OK.
QuickBooks asks if you wish to merge the accounts. Click Yes.
QuickBooks has now moved all transactions originally posted to Repairs to the Repairs & Maintenance account, and it has removed the Repairs account.