Under General Ledger Module, Utilities Menu, look for Change Accounts Task.  This allows you to enter a GL Account Number in both the Starting Value and the Ending Value then enter the second GL Account into the New Value.  If the "new value" is an existing GL Account, they will be merged together.  If the "new value" is a new GL Account, then it will be "renumbered".  The New Account does need to first be validated by adding it to the Main Account Maintenance Task in GL Setups (first).  ALWAYS, test this process in a test company.  ALWASY, have a full backup you can restore from if you make a mistake.  There is no "undo" process, so use the utility with proper backups and caution after testing and confirming the results. 

https://help-sage100.na.sage.com/2026/index.htm#cshid=295001&chm=GL

If you are on an older version of Sage 100, the two tasks may be listed as one, with One Tab for Delete and the Other For Change.  

Thank you.  That was helpful!

Thank you.  That was helpful!