It is possible to delete nominal accounts, however there are rules that the account must conform to in order to be deleted.
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.