QB Issue Resolution:

Any accounts from your chart of accounts that have been “deleted” can be restored by going to your chart of accounts and clicking the gear icon and selecting “Include Inactive”

Then go through your chart of accounts again and look for the account. It will have (deleted) next to it. Then click the option to Make Active.

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Resolution for Issue 'How do I restore a deleted income account?' available: Yes (Solved).
Source: Intuit Community forum.

How do I restore a deleted income account?: 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 again
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Error Recovery for accounts again [Canada]
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