QB Issue Resolution:

Click your Company Gear Icon then “Chart of Accounts.” You will see the name of your bank account under “Names” column. If you click the drop down to the far right, you can edit the Account. Here is where you can change it to be a sub account of another, etc. Changing it here should change the report format also. This seems to be more of a Chart of Accounts Classification issue.

Resolution for Issue 'How to re- arrange the accounts in the balance sheet report?' available: Yes (Solved).
Source: Intuit Community forum.

How to re- arrange the accounts in the balance sheet report?: 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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