Can one merge a two different chart of accounts? example bank to current liability?

I'm glad to provide some information about how merging accounts in QuickBooks Online (QBO) works, Shilongo.

To start, please note that since you're merging an account from a bank account, the process will be a bit different. You're unable to change an account from a bank account to a different detail type account directly if you've already recorded some transactions.

If your account for the bank has a transaction inside of it, you'll have to manually edit them first and use a different bank/cash account for that transaction instead. Here's a sample error message you'll encounter if you have recorded some transactions:

Once the transactions have been transferred, take note of the Account Type, Name, and Detail Type of the current liability account. Then, follow these steps to proceed:

1. Go to the Gear icon and choose Chart of accounts.
2. Locate the account you want to merge(bank account). Then, select the dropdown and click Edit.
3. Change the Name to what you have given to the current liability account.
4. Once done, tap Save and then Yes to confirm.
   

For more details about this process, see this article: Merge duplicate accounts, customers, suppliers, and employees in QuickBooks Online.

Please know I'm always here to lend a hand if you have any questions or concerns about managing your chart of accounts in QBO. See you again, and have a good day!