How can I merge items on my chart of accounts?

Thanks for visiting the QuickBooks Community, learning. I'd be glad to share information on how to merge accounts in QuickBooks Online (QBO). 

When merging accounts in QuickBooks Online it'll be permanent and it cannot be undo later. Allow me to walk you through the process:

1. Go to the Transactions menu and then click Chart of accounts.
2. Find the duplicate account (the one you won't want to keep). Then select the drop-down in the Action column.
3. Click Edit.
4. Change the Account name (Name), and Tax form section (Detail Type) so the duplicate account's info exactly matches the account you want to keep. 
   Keep in mind:

• If you're merging two parent accounts, make sure they don’t have any sub-accounts.
• If you're merging two subaccounts, make sure they both have the same parent account.
• If only one is a subaccount, change the Save account under (Account Type) to exactly match the other parent account so it becomes a parent account.

5. When it's done, click Save and then Yes, merge accounts.

For more detailed steps you can check this article: Merge duplicate accounts, customers, and vendors in QuickBooks Online.

Additionally, in case you want to reconcile your accounts to always match your bank and credit card statements, you can check out this article for more guidance: Reconcile an account in QuickBooks Online.

Should you need additional assistance in merging your account, feel free to include them in the comments below. I'll be around to lend a hand.