In my experience it is hit and miss, sometimes when you change the account QB asks if you want historical changes made, occasionally it does not.
Resolution for 'account QB issue: 'How do you change the account type without affecting the transactions tied to it?' available: Yes.
The account QB 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 account QB issue yourself by looking for a resolution described in the article. If it is a complex account QB issue or you are unable to solve the issue, you may contact us by clicking here or by using other account QB support options.
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