How do I make the undeposited funds account?

Hey there, @HTB-BPC. 

Thanks for taking the time to reach out to the QuickBooks Community for support.

In QuickBooks Online, there is a default undeposited funds account that's built into the program. This account can not be changed or deleted. You will see Undeposited Funds as the default "Deposit to" account when you receive payments from invoices, use a payment item on an invoice, or enter a sales receipt. As of now, there isn't a way to create another undeposited funds account. 

For additional details about this account and how you can use it, check out Using Undeposited Funds in QuickBooks Online. 

Please let me know if you have any questions or concerns. I'm always around to lend a hand. Take care, and have a great day!