If QB is creating accounts it is because you have created items and not defined a COG account for it (in item setup details) - then QB posts to a default location that it created.
Open the transactions that may appear in that default account - then backtrack the transactions to the items involved and correct the settings for those items.
Remember that in QB 'items' link to accounts - not the other way. and items 'must' link to accounts so if the account is missing (or invalid) then QB puts an account in for you.
Renaming or renumber that account wont change anything - the problem is in the ITEMS
