You want to merge accounts without having to go through the cumbersome and time- consuming task of typing in the exact letters of the destination account. You can do this by Copying and Pasting the account name.
Procedure:
1) Open your Chart of Accounts and click on the destination account (in this case, click
on the subaccount (Telephone: Office").
2) Click on "Account".
3) From the pop-up list select "Edit Account".

4) In the "Name" box, drag the cursor over the word "Office" to highlight it.

5) Copy the name "Office" by holding down the "Ctrl" and "C" keys simultaneously,
then releasing them.
 
6) Click "OK".
7) Now click on "Phone" to highlight it.
8) Click on "Account".
9) From the pop-up list, select "Edit Account ".
10) In the "Name" box, drag the cursor over the name "Phone" to highlight it.
11) Paste in the word "Office" by holding down the "Ctrl" and "V" keys simultaneously, then releasing them.
 
12) Check the box next to "Subaccount of".

13) Click on the downward-pointing arrow to the right of the "Subaccount of" box to open the pop-up list.
14) Scroll down the pop-up list until you see the account "Telephone" and select it.
15) Click "OK" to record the transaction.
16) You are asking QuickBooks to create "Office" as a subaccount of "Telephone". Since that subaccount already exists (it is the one into which you want to merge your transactions), QuickBooks will ask you if you want to merge these accounts. Click "Yes".

By using Copy and Paste to merge account names instead of typing in the letters individually, you can save a lot of work, especially if the account names are unwieldy.
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