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Hi there, kgugagan-gmail-c.
Yes, you can turn a parent account to a sub-account through the COA page.
Here's how:
For additional information, you can click this article: Create subaccounts in your chart of accounts in QuickBooks Online. This also provides details about other things you can do to keep your accounts in order.
Please check this article to see steps on how you can organise your list of accounts, customers, and suppliers in QuickBooks Online: How to merge accounts, customers, and suppliers.
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