We are unble to change account heads to account payables or Receivables if Qb is not allowd thise or there is any other way to change ?

Welcome to QuickBooks Online, @accounts-arabesc.

I'm here to make sure you'll be able to change your account head in QuickBooks Online.

First, may I ask if you are getting an error message while doing the process? If so, can you send me the error you received?

Please note that we're unable to modify default accounts created by QuickBooks. Let's try to edit an account with the Chart of Accounts by heading to the View Register section.

Here's how:

1. In the left pane, click Accounting, then Chart of Accounts. 
2. Select Edit under the drop-down arrow next to View register. 
3. Edit the Account Name. 
4. Click Save and Close.

Furthermore, QuickBooks Online generates individual accounts by default when you create a company. Other special accounts are created when certain features in the settings are enabled. This article will show you which accounts can be deleted, edited, or merged: Manage default and special accounts in your QuickBooks Online chart of accounts.

In addition, as your company grows, assigning numbers to your accounts will help you keep them organized and easy to find. Feel free to visit this page: Use account numbers in your chart of accounts in QuickBooks Online.

Once you're ready, reconcile your accounts so they are always coincide with your bank and credit card statements. Check this article and get started: Reconcile an account in QuickBooks Online.

Please know that you are always welcome to post if you have any additional concerns. I wish you and your company continued success.