Thank you for your response.  It appears, then, that the accounts as I received were managed by several prior and correct establishment of class structure was attempted but not achieved resulting in a large COA and somewhat redundant classes.  

I have been using the Kathy Ivens book, Running QuickBooks in Non-Profits as well as QuickBooks for Churches by Lisa London and can not seem to find the references to Rebalancing Equity or the accompanying managing bank management to which you refer.  I continue to search.