Follow the below mentioned steps to merge clients account in WHMCS.

Step::1 Login to your WHMCS.

Step::2 Go to Clients section and click on View/Search Clients option.

Step::3 Select the Client from the list.

Step::4 Now go to the other actions panel and search for Merge Clients Account option.

Step::5 Click on Merge Client Account.

Step::6 To merge another client, select the option Merge to first client.

That's It ! 
Check out the video tutorial having explanation on the same. You may refer to the blog as well.
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