Hi
It is never recommended to delete a GL account that has financial transactions in it from the current financial year
The process however to do the deleting is:
-Use a general journal to transfer the balance out of the GL account that you want to delete
-Go to your "General Ledger Setup" and fill in the "Allow G/L Acc Deletion before" date with a date after the date on which you zero'd the account
-Tick the "Check G/L Account Usage" tick (To ensure that the account is not in use on a posting group when you remove it
The system will now allow you do delete the GL account, if it finds that the account is used on a posting group, go to that posting group and remove it from there before you delete it
Dont forget to remove the deletion date and tick again when you finished to prevent accidental deletions
Cheers
Nev