Hi,
I disabled the deletion of G/L accounts entirely, when they have entries at all. There are some nice "find the error" games when you have to look for mismatches in older fiscal years, caused by deleted accounts. The entries are there, but who is filtering on G/L Account No. =''? And they won't get consolidated, BTW.
As for the other option: When you post with a posting group which has the G/L Account missing, this is unfortunate, but not a real issue, IMO. You can get the accounting people to fix this. Often it's the case that the intended posting group is outdated / shouldn't be used, or that it's a new LOB for this company. Then they have to review the settings anyway.
with best regards
Jens