If the account you are trying to edit within your chart of accounts does not show a pencil icon, you will see either an open or closed lock icon. This is due to the fact that their have already been transactions associated with this account.
To edit the account information, you will first need to locate all transactions associated with this account and either edit them to a different account, or delete the transactions entirely.
After all transactions have been removed from this account, you can then edit the account details.