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Generally, you can edit information from the Chart of Accounts window depicted in Figure 6-5 by clicking the Account button and selecting New from the pop-up menu. There are, however, limits with respect to three types of accounts. You cannot change the account type if an account is an accounts payable, an accounts receivable, or an automatically created account. (Examples of automatically created accounts include retained earnings, sales tax, undeposited funds, and purchase orders.) The reason you cannot change the type designation of these accounts is that they are essential to accurately record certain transactions for your business. If you change their account type, you will not have the necessary accounts on your chart to re ect these essential transactions. On the other hand, if you attempt to change a current asset to a xed asset, or an income Item to an asset, you are not omitting any account classi cations necessary to record essential transactions such as the creation of accounts payable and receivable, inventory Items, and sales tax. If you would like to edit basic account information, follow these steps: 1. Go to Lists Chart of Accounts, and then select the account that you want to edit. 2. From the Account menu button, choose Edit. Make your changes in the Edit Account window. 3. Click OK.

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You may nd that you have made an error in entering the opening balance of an account. To change an opening balance for any account, follow these steps: 1. Go to Lists Chart of Accounts, and select the account for the opening balance to be changed. 2. Click any account to open its Register window. 3. Locate the account opening balance and change the amount shown to re ect the correct opening balance. 4. Click the Record button in the lower right corner of the Register window to save the changes.

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If you nd you are using two accounts to record similar types of transactions, you can simplify your Chart of Accounts by merging them. It is helpful to merge accounts if you ve been using two similar accounts and want to see those accounts represented by a single line in your reports. Keep in mind, however, that merging accounts is irreversible. To merge two accounts of the same type, follow these steps: 1. Go to Lists Chart of Accounts, and select the account with the name you no longer want to use. 2. Choose Edit from the Account button. 3. Change the account name so that it is the same as the account you re merging it with. 4. Click OK and then click Yes to con rm that you want to merge the two accounts.

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The concepts of uncategorized income and uncategorized expenses are no doubt the most dif cult for some QuickBooks users to understand without already having a lot of familiarity with accounting practices. You don t have to worry about these concepts if you have maintained an accrual-based accounting system in the past and have accurate accrual-based nancial statements as of your start date. But what if you are like many QuickBooks users who rst implement an accounting system after their business is up and running What about income earned and expenses incurred prior to your start date If your start date corresponds to the beginning of a scal year, these amounts are not really part of the current year s income and expenses, as reported on an accrual basis. This is the issue that the optional adjustments discussed in this section address.

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