The following criteria must be met in order to delete an account:
The account is not a Level 1 account (i.e.: 1-0000, 2-0000, 3-0000, etc)
The account has a zero balance
The account has not had transactions posted to it in the past six fiscal years
The account does not have any recurring transactions referencing it
The account is not linked to any transaction
The account is not referenced as a linked account in:
Setup > Linked Accounts
Activities
Business Services (Direct Deposit/Vendor Payment Setup)
Card File Cards (Customer, Vendor)
Inventory Items
Multi-currencies
Payroll Categories (Wages, Accruals, Deductions, Expenses, Taxes)
Retainers
Sales Tax Codes
To remove an account that fits the above criteria:
Make a backup of the company file
Highlight the account in the Accounts List window, then click the Edit button. The Edit Accounts window appears, containing information about the account
Under the Edit menu in the top tool-bar, click Delete Account to remove the account
Notes
An account can be combined if it cannot otherwise be deleted. See Combine Accounts for details.
For information on purging old transactions to help in deleting an account see Purging Information.