Hi there, jau.
I'm here to provide information regarding the memo line associated with the Opening Balance Equity entry.
When you accidentally delete an account with a balance, QuickBooks Online makes an automatic adjustment entry to zero out the non-zero balance. It is posted to the Opening Balance Equity account, which is the equivalent of posting to previous years.
To fix this, I recommend consulting an accountant. They'll be able to help you review the adjustments and ensure the account's balance is accurate. They can also suggest the best way to handle the memo line. If you don't have one, I recommend visiting our Find a Proadvisor page to search for an expert near you.
If you have inactive accounts, you can still see them and their transactions when running reports to keep everything accurate. I recommend customizing the filters to hide them, but this may affect accuracy.
Please keep us posted if you need assistance managing your accounts. We want to ensure your books are accurate.
