Step 1: Open Your Chart of Accounts
Choose Lists | Chart of Accounts, or press Ctrl + a to open your account list. Move the Chart of Accounts list to any location on your screen by placing your mouse pointer in the title bar of the Chart of Accounts window and dragging.

Step 2: Resize Chart of Accounts Window
You can resize the list if you want to see more accounts, by placing your mouse pointer on the edge of the list (your mouse pointer will look like a double-sided arrow) and dragging.

Step 3: Reorder Accounts on Chart of Accounts List
Change the order of accounts by placing your mouse pointer at the left side of the account you want to move. Your mouse pointer will look like a black cross with arrows on the points. Drag the account to a new location.

Step 4: Change Hierarchy of Accounts
Make an account a sub-account by dragging an account to it is indented beneath another account. This will enable you to produce financial statements in which the information from the second level, or sub-account, is summarized in the first level, or master account.

Step 5: Close Chart of Accounts
Close the Chart of Accounts window by clicking the "x" in the upper right corner of the window, or by pressing the ESC key on your keyboard.