QB Issue Resolution:

Add New from the COA.

 

If it had any activity at all you could not have deleted it but only made it inactive so instead you would change the view of COA to display inactive – select and make active again.

Resolution for Issue 'Accidentally erase an account from the chart of accounts. How can I recover it?' available: Yes (Solved).
Source: Intuit Community forum.

Accidentally erase an account from the chart of accounts. How can I recover it?: this issue or error code is a known issue in Quickbooks Online (QBO) and/or Quickbooks. Support for this issue is available either by self-service or paid support options. Experts are available to resolve your Quickbooks issue to ensure minimal downtime and continue running your business. First try to resolve the issue yourself by looking for a resolution described below. If it is a complex issue or you are unable to solve the issue, you may contact us by clicking here or by using other support options.

Support for Accounts
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