How do i create new ledger account

Hi there, acassociates-aca.

Thank you for visiting the QuickBooks Community. I'll be sharing steps so you can create a new ledger account in QuickBooks Online.

The chart of accounts is a record of all of your accounts in QuickBooks. When you create your company file, QuickBooks automatically customises your chart of accounts based on your industry. That said, you can add a new ledger account to the COA page so you can start tracking other types of transactions. I suggest consulting an accountant before performing the process. They can provide suggestions on how to properly handle the account, especially with the Detail Type to use for the account.

Here's how:

1. Go to the Gear icon at the upper right corner.
2. Choose Chart of Accounts.
3. Click the New button.
4. From the Account Type dropdown, choose an account type.
5. In the Detail Type, select the detail type that best fits the transactions you want to track. 
6. Give your new account a name. Then, add a description.
7. If this is a sub-account of an existing account, select Is sub-account and then enter the parent account.
8. You'll have to make sure the account in QuickBooks matches your real-life bank or credit card account. In the Balance field, enter the amount in the account and determine the as of date.
9. Click Save and Close.

Please refer to this article to view different information on which default or special accounts can be deleted, edited, or merged in QuickBooks Online: Manage default and special accounts in your chart of accounts.

Don't hesitate to comment below if there's anything else that you need help with managing your accounts. I'm constantly here to help. Take care always.