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You should have the Account Name, Account Type and Detail Type in the spreadsheet to import the file successfully.
Go back to that file and add the Account Type and Detail Type. Check this article to know more about our account types:
Understand the chart of accounts in QuickBooks. Also, the following article about the available detail types: Learn about detail types in chart of accounts.
Check this article for more information: Move your chart of accounts to QuickBooks Online.
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