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An account with journal entries may not be deleted
You attempt to delete an account with a zero balance from the Accounts List, but this message appears. This indicates that although the current balance is zero, there was activity and a non-zero balance at some time in the current or previous fiscal period.
You can only delete an account which has had no balance or activity for two financial periods. If you don’t want the account to appear on your Accounts List, select the Inactive Account option in the Profile view of the Edit Accounts window until you can delete it.

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