You can’t transfer cobblestones, nor can you merge or delete accounts. If your friend is on a team, you could join it and your credit would count towards his/her group’s collective effort. OTOH if your friend doesn’t have an account yet, you could turn over your ID and password: he/she would be able to ‘repersonalize’ the account on logging in to the website for the first time, then use the new info when attaching hosts. (If you don’t care about leaving your name ‘for posterity’, that is.)

If you do decide to quit, as a courtesy to other crunchers please set the project to “No new tasks” on each of your hosts some time before you plan to detach from the project or uninstall BOINC, and make sure the last completed tasks get reported.

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you can join a team and they'd get the points only if you weren't on another team when you got the points. Points earned with a team will stay with that team. You won't lose any on your account but any work generated with the new team will be awarded to both you and the new team.

conversely, if you weren't on a team your work should transfer

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In a rich man's house there is no place to spit but his face.
Diogenes Of Sinope