Editing the Chart of Accounts is done within the Parent Account pane of the Edit Account dialog. It is possible to move an account to any part of the Chart of Account. It is recommended to keep accounts generally under the related types of accounts as described in Section 5.1, “Types of GnuCash Accounts”. This helps to preserve the Chart of Accounts structure.

To move the selected account to a different parent account just select the account in the Parent Account pane. If New top level account is selected then the account will be moved to the top level.