Which account type can be merged after setup?

NetSuite permits the merging of accounts to streamline the Chart of Accounts. However, this functionality is restricted for certain special and system-level accounts. Bank accounts are not considered special system accounts in the same way as Accounts Receivable or Accounts Payable. Therefore, two Bank accounts can be merged, provided they share the same currency and neither is a parent account to other subaccounts. This action consolidates their transaction histories into a single target account, effectively removing the duplicate or redundant account.

A. Accounts Receivable: This is a special, system-controlled account type tightly integrated with customer and transaction records. NetSuite prohibits merging this type of account.
C. Account Payable: Similar to Accounts Receivable, this is a special, system-controlled account linked to vendor records and transactions, and it cannot be merged.
D. Summary: A summary account is a parent account that has subaccounts. NetSuite does not allow merging parent accounts to maintain the integrity of the Chart of Accounts hierarchy.

1. NetSuite Help Center. (2023). Merging Accounts. SuiteAnswers, ID: 9913.

This document explicitly lists accounts that cannot be merged. It states, "You cannot merge the following types of accounts: Accounts Receivable, Accounts Payable, Retained Earnings, Cumulative Translation Adjustment...". It also notes, "You cannot merge a parent account." This supports why options A, C, and D are incorrect. Bank accounts are not on this exclusion list, confirming they can be merged.

2. NetSuite Help Center. (2023). Chart of Accounts Management. SuiteAnswers, ID: 10091.

This guide on managing the Chart of Accounts details the procedures for creating, editing, and inactivating accounts. The section on merging reiterates the restrictions, confirming that only non-special, non-parent accounts of the same type (like Bank) are eligible for merging.