The Merge Records Wizard allows you to quickly combine two records into a single record, eliminating the need to re-enter data. If are you using Sage 50 Accounting in single-user mode, you can combine:
Records cannot be merged in a 
 consolidated company. However, you can add merged records to a consolidated 
 company by first merging the records in a subsidiary company and then 
 updating the consolidated company. 
During the update, transactions in accounts that no longer exist are moved to the merged account.
Whenever you merge records, the reports that include these records will reflect the changes.