Although, you can keep the Chart of Accounts organized by inactivating the accounts that you don't want to use anymore. This helps you start over. Inactivating them is like fundamentally deleting these accounts. The program will hide them from the list, but it keeps records of past transactions for reporting purposes.
Here's how to inactivate an account:
Click Accounting, then go to Chart of Accounts.
Select an account.
Click the View register or Run report drop-down arrow, then select Make inactive.
If the account has a balance, the program will create a journal entry and move the remaining amount to another account.