To delete the entire chart of accounts in QuickBooks Desktop, you need to be in single-user mode and have a backup of your company file. Then, go to the Lists menu and select Chart of Accounts. Right-click on any account and select Delete Account. Confirm the deletion, and repeat the process until all accounts are deleted. Finally, restore your backup to continue using your company file.
Read More - https://errorgenie.com/quickbooks/delete-chart-of-accounts-in-quickbooks/
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