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You should only be looking to remove accounts that have not been used. To un-link or un-assign accounts from the default company then use the Entity Data Maintenance from the Webtools menu. Look for the entity 'GlAccountOrganization' and delete the record to remove the link.

How do I

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update the details for an account in the Chart of Accounts?

Details of the accounts that make up the Chart of Accounts can be accessed from this screen. 

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