Editing Accounts to Reconcile

[max14]

I am taking over the books for a real estate attorney who uses Quickbooks Pro. He has his client accounts marked bank and as sub accounts to his bank account/IOLTA. He has not reconciled his bank account but marks his individual client accounts against his bank statement. His bank account in Quickbooks shows 0 while his bank statements show more. A trial balance shows a credit in his account to match the sum total of the individual accounts.
It looks messy and not sure an auditor would approve? I attempted to edit some accounts but Quickbooks won't allow changes to sub account as it must be the same as parent account.
Any thoughts on cleaning this up? Do I need to start from square one. I am fairly inexperienced at Quickbooks so any help would be appreciated.

 

[Renuka Rana]

First make sure your are in single user mode.
Second, edit each account individually
Go to Lists --> Chart of Accounts --> click on one account,
Right click - then go to the drop arrow and select the account you want to change to as the master account.