In order to delete a general ledger account, go to the Account Glossary and highlight the account to remove.
Select the Delete button. As long as no entries have utilized this account, it will allow you to delete it.
However, a general ledger account that has information already entered into it, cannot be deleted, but you can transfer its information into a new account.
Select the account and select Delete. A message will appear to let you know that the account cannot be deleted. The activity must be transferred.
Select OK, then select the account that you wish to transfer the information to and select OK again.