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From Financial Navigator Help:
Class
The five major divisions of the Financial Navigator Chart of Accounts. Those divisions are:

• Assets
• Liabilities
• Equity
• Income
• Expenses

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The system is operating as it has always been desiged; you can't move an account from income to expenses or vice versa.

The account number, which appears in parentheses after the account name, is assigned by the system, and you have no control over it.

There is not a simple way move an account from the expense class to the income class, and keep the same account number. However, there is a workaround.

1. Add a new account in the correct class (in this case, income).
2. Print the report “Transactions by Account” for the account in the wrong class (in this case, expense).
3. In Change Transactions, change the account to the new account for all transactions.
4. Run the “Transactions by Account” report again and insure all transactions have been changed. Now delete the account (in this case, the expense account).
5. Now the account is in the correct class (in this case, income), but with a new account number.
6. Most people could stop here because most of the time, system-assigned account numbers aren’t that important. If you need it to be the same account number, here’s what to do:
7. Before adding, deleting, or changing anything else in the chart of accounts, add a new account in the same class you just moved to (in this case, income).
8. Make note of the new account number assigned. Normally it will be the last number deleted depending on the lowest number available. The new account will probably have the same account number as the account you just deleted. Since you just deleted the “important” number, you will probably see this number used on your new account.
9. Now reassign the account with the correct class to the new account with the correct class and number. Use Accounts | Change or Delete Account names.