QB Issue Resolution:

no there is no drag and drop in the CoA

the CoA lists the accounts alphabetically by type, Closing comes before Opening that is why closing is listed first.  one option would be to rename the accounts to something like

1 Opening
2 Closing

Resolution for Issue 'How do I change the order of my chart of accounts – currently by closing stock is before my opening stock – can i do a simple drag and drop to get the order I want?' available: Yes (Solved).
Source: Intuit Community forum.

How do I change the order of my chart of accounts – currently by closing stock is before my opening stock – can i do a simple drag and drop to get the order I want?: 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.

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