How to change account receivable account type into other type or vice versa?

Hello, debebe-bekele.

I'm here to clear things up for you.

In QuickBooks Online, changing the account and detail type of the initial Accounts Receivable (A/R) is unavailable. This is because the default A/R was created when you first set up your company in QuickBooks Online. 

To learn more about the default accounts, check out this link: Manage default and special accounts in your chart of accounts.

If you want to group or divide your open receivables, you'll find the steps here: How to group Accounts Receivable or Accounts Payable account types

Please let me know in the comments below if there's anything we can help you with. Thanks for visiting the Community. Take care and stay safe!