Hello Karen SCR,
Let me share some details about the file size limits of QuickBooks Online.
QuickBooks Online doesn't have limits on lists, such as accounts, customers or items/inventory. You can enter as many customers, accounts, or items. Check out this link for more details: QuickBooks Online file size and feature limits.
As for your other question, you're right that QuickBooks Online doesn't have an option to delete an account. You can only make it inactive.
You can do it by following these steps:
- Click Accounting on the left pane.
- Choose Chart of Accounts.
- Locate the account and click the drop-down beside View Register.
- Select Make Inactive.
- Click Yes to confirm.
If you have other questions, I'm happy to answer it for you. Just post it here as a comment and we'll take a look at it. Have a good one.