The Chart of Accounts (COA) may be accessed in QuickBooks Online from three different menus.
The easiest menu is by clicking the Accounting label on the left menu.
The other two methods are from the gear icon menu.
Click the gear icon and then the Chart of Accounts under Your Company.
The last method is by clicking the gear icon menu and then clicking the All Lists under the Lists heading.
The Lists screen will appear and then you click Chart of Accounts.
The left menu Accounting method is the preferred method with only two one click.