How to create a new company file in Quickbooks
When you start a new company file, QuickBooks creates a preset chart of accounts based on your type of business. You can customize the chart of accounts by adding, modifying, or deleting accounts as needed.
To create a new company file with a blank chart of accounts, select the options that will minimize the number of preset accounts that QuickBooks creates. QuickBooks will still create a chart of accounts for the new company file, but it will contain only a few accounts, which can be deleted or marked inactive.