When you say close a bank account, do you mean to disconnect an account connected to online banking? Disconnecting bank feed simply stops QuickBooks from downloading new transactions. Also, we recommend to categorise transactions on the For Review tab before you disconnect.
On Transactions tab, select Banking.
Select the tile for the bank account.
Select the pencil ✎ icon, then select Edit account info.
Tick the Disconnect this account on save box. Note: If QuickBooks is downloading new transactions, you won't see this option. Wait a few minutes for the update to finish and try again.
Select Save and Close.
If you would like to connect a new bank account in QuickBooks Online, you can follow these steps.
On Transactions tab, select Banking.
Select Connect account or Link account.
Search for your bank.
Select Continue. Then sign in to your bank by entering your banking user ID and password.
Follow the onscreen steps to connect.
For more detailed information, you can check on these articles: