To Merge a Nominal, just follow the 3 simple steps below.
1. Go to Tools - Nominals
2. Click on the nominal you wish to move Invoices and Journals from. A "Merge" button will appear on the section to your right, click on it.
3. Select the Nominal you wish to move the items to and click OK.
4. If you want to remove the original Nominal, click on it and click on the "Delete" button on the right hand side.