Hi Lee.
Thanks for getting in touch with the Community.
When you remove an account from the chart of accounts in QuickBooks, these accounts become inactive and can be reactivated at any time. To do this if you go to the Chart of Accounts and click on small cog symbol on the right hand side and tick 'Show Inactive'. This will show any deleted accounts in the chart of account list with the option to reactivate the accounts and remove any transactions still left in them.
Please let me know if there is anything I can help with and I will be back in touch :)