how to merge accounts in quickbooks accounts is an irreversible process, so be certain that this is the process that works best for your needs. You can merge only two accounts at a time, and both accounts have to be the same type of account. In most cases, you can change the account type to match the new account. The accounts you are moving also have to be on the same parent or sublevel. For instance, if one account is a parent and the other account is a subaccount, you won't be able to merge these accounts until you change their positions to match.