Chart of Accounts - New accounts mysteriously showing up!

I appreciate the complete details that you gave regarding your COA concern, @DRAccounting.

To get this issue sorted out, we can check the Audit Log of your account. This is the area where you can see who made changes to your books and what they did. It is to verify if there's another user who created the said accounts that are showing up on the COA. 

To do that:

1. Go to Settings ⚙and select Audit Log.
2. Select Filter.
3. Use the fields on the Filter panel to choose the appropriate User, Date, or Events filter to narrow the results.
4. Select Apply.

Here's a link that contains a video clip on this process together with more details about managing the feature: Use the audit log in QuickBooks Online.

If nobody made the accounts, know that once you've created a company in QuickBooks Online (QBO), specific accounts are automatically created by default. While other special accounts are also created automatically when certain features are turned on in the settings. 

These accounts exist even if you will not use it. The system generates this to help you track your transactions. To give you more insights about the accounts that can be deleted in QBO, please scan through this reference: Manage default and special accounts in your chart of accounts.

On other hand, you can merge the Purchase account to the one that you've created.

To do that:

1. Go to Settings ⚙, then select the Chart of Accounts.
2. In the account that you want to keep, select the drop-down ▼ in the Action column.
3. Press on Edit. Take note of the name and detail type. Check if the Is sub-account option is marked. If it's marked, remember the parent account associated.
4. Select Cancel to return to the Chart of Accounts.
5. In the account that you don't want to use, select the drop-down ▼ in the Action column. 
6. Click on Edit.
7. Change the Name and Detail Type, then mark Is sub-account as appropriate. 
8. Hit on Save, then Yes to confirm.

Please get back to me if you have any other questions about COA or with QBO. I'll be around to address them for you. Take care!

Some of the QuickBooks created accounts cannot be inactivated or deleted. Is there anyway QuickBooks could stop adding garbage to the CoA?