You can only delete a nominal account if it has never had any transactions posted to it. If a nominal account has previously been used, mark it as inactive instead. There is no option to do this in bulk — each account must be updated individually, using the steps below:
Go to the Membership tab.
Change the **Secondary Reference** description to something like **No Longer In Use** or **Do Not Use**.
Open the **Attributes** tab.
Disable postings from the Sales Ledger, Purchase Ledger and Cash Manager.
Close the nominal account by adding a date in the **Closed** field.