Here are the steps to merge accounts:
1. From Main Menu > Lists > Chart of Accounts to open Chart of Accounts window. Then, highlight the account that you want to merge and press Ctrl + E to edit it. Below is the example of merging Shipping Charges expense account to Freight/Shipping expense account.
2. In the Edit Account window of the account you want to merge/eliminate (Shipping Charges), go to the Account Name field and change it to the account you want to keep (Freight/Shipping). You have to type exact letters &/or numbers of the account.
3. Click Save & Close. QuickBooks will prompt you with the following message:
4. Click Yes and it’s done. All your Shipping Charges account transactions will be brought into Freight/Shipping account and you now only have Freight/Shipping account.
The Shipping Charges expense account is removed from chart of accounts.