It is possible to delete nominal accounts, however there are rules that the account must conform to in order to be deleted.
Delete a nominal account
Click Financials then click Accounts.
Note: All nominal accounts are displayed for you. You can narrow down your search by using the advanced filters. You can also search on the columns directly by pointing the mouse to the name of the column and click on the icon and choose from the available filter list, then click OK.
Select the checkbox next to a nominal account you wish to delete.
Note: The Action Panel automatically opens from the right-hand side of the screen.
Click Delete.
If your selected nominal account meets all the correct criteria, it will be deleted, otherwise you will be warned about the rules below.
Nominal Accounts cannot be deleted when any of the following conditions apply:
The account has a balance.
The account is set as a nominal default on the home or any trading currencies.
The account is set as the default on sales or purchase nominal accruals.
The account is set on a nominal profile ratio calculation of another nominal account.
The account is set as the P&L Year End update account for another nominal account.
The account is set as a Non-Recoverable Update Account for partial or non-recoverable VAT.
The account is set as a nominal default on an asset record or an asset category.
The account has ledger mappings in Assets Options.
The account's associated sales and or purchase analysis is:
Set as a sales or bank system default.
Set as a default on a currency record.
Is assigned to a currency rate.
Is used on a transaction detail line.
Is used on a batched transactions detail line.
Is assigned to a stock record selling or cost price.
Is assigned to a stock record.
Is assigned to a sub analysis record as the sales analysis or as a stock default analysis.
Is assigned to a price record selling or cost price.
Is assigned to a cost centre.
Is assigned to a customer, supplier, prospect, or address record.
Is assigned to a company address.
When trying to delete a nominal account that matches any of the above criteria, you will get an appropriate message letting you know the reason why the record cannot be deleted.