Cash and cash equivalents (deleted)Can i make it active again?

Yes, you can activate the deleted account in QuickBooks Online (QBO), @ashrafco41 

To activate it, locate the inactive account and change its status to active. Here's how:

1. Go to the Gear icon.
2. Under Your company section, select Chart of Accounts.
3. Click the small Gear icon, then tick the Include inactive box.
4. Locate the inactive account and click Make Active.

Furthermore, here's an article you can check for guidance in reviewing and categorizing downloaded transactions: Find, categorize, and edit transactions in QuickBooks Online.

Keep me posted if you have other questions about managing your account list. I'll be around to help. Have a nice day.