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The default arrangement of your accounts in the Chart of Account is by Account Type. It will display first on the list all your Bank Accounts, then your Account Receivables account. You can change the sort order of accounts in the Chart of Accounts.
Just click the header of each column in the Chart of Accounts page. You can re-arrange it by Number, Name, Account Type, Detail Type, Currency, QuickBooks Balance, and Bank Balance. This action will not affect your Profit and Loss report or your books.
You can use the following articles to help you organize your Chart of Accounts:
Always feel free to leave a post here if you have other questions about managing your chart of accounts. The QuickBooks Team and other members of the forum are always willing to help.