Your default account is simply the one that's pre-filled whenever you start a new transaction — handy if you use one account far more than the others. To set it, open any account and switch on Default Account; whichever account was default before will automatically lose that status, since only one can hold it at a time. Your very first account is made the default for you automatically, and you can't delete or deactivate whichever account currently holds that title — you'll need to hand the title to a different account first.
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