Chart of Accounts Setup - QuickBooks Online

How to Setup the Chart of Accounts in
QuickBooks Online:

Go to the Gear Icon at top right of screen and select Chart of Accounts under Your Company. (The Chart of Accounts can also be accessed by going to Transactions in the left menu bar.)
Click New at top right of screen to add a new account, and choose the appropriate Category Type, Detail Type, and Name you want to give the account.
Click Save and Close

You will always be able to go back and edit or delete if necessary. To edit the Chart of Accounts in QuickBooks Online:

Go to the Gear Icon at top right of screen and select Chart of Accounts under Your Company.
Click the dropdown button to the right of the account you need to edit, and select Edit.
Make the necessary changes, then click Save and Close. To delete the account, choose Delete and answer Yes.