How to change the chart of accounts (COA) in Odoo 10 or 9 - odoo-9

Question

I'd like to know what is the proper way to change the whole chart of accounts and import a new one in Odoo 10 or 9
P.s. we are using Enterprise version
UPDATE:
when I try to delete the following accounts I get this error
You cannot remove/deactivate an account which is set on a customer or
vendor.
Here's the list of accounts:
101200 Account Receivable
101300 Tax Paid
111100 Account Payable
111200 Tax Received
200000 Product Sales
220000 Expenses
when I checked the log file I got this
odoo.sql_db: bad query: UPDATE "account_account" SET "code"='220000',"write_uid"=1,"write_date"=(now() at time zone 'UTC') WHERE id IN (68)
any help will be appreciated. Thanks

Answer 1

When you are trying to delete accounts, it is already referenced on different places like Customers, Products, Taxes etc. So first you have to remove the references from all the places, then try deleting Chart of Accounts.
You have to enable debug mode to see below menus.
To remove all these reference for Partner and Products:
Settings > Technical > Parameters > Company Properties and search for all these fields property_account_receivable_id, property_account_payable_id, property_account_income_categ_id, property_account_expense_categ_id. When you find records for these property fields open it and clear "Value" field data.
Screenshot of Company Properties Record
To remove from Taxes:
Accounting > Configuration > Accounting > Taxes
Open all the records and clear "Tax Account" and "Tax Account on Refunds" fields value.
To Remove from Journals:
Accounting > Configuration > Accounting > Journals
Open all the records and clear "Default Debit Account" and "Default Credit Account" fields value.
After doing above steps you will be able to delete Chart Of Accounts.
To import Chart of Accounts you have to first fill all the required fields like Code, Name, Internal Type and Allow Reconciliation. See below screenshot of the template
COA Template