Overview

You cannot actually close, archive or delete any general ledger accounts that have any form of history.

Procedure

If there is a balance on the general ledger account you no longer wish to use, you need to journal this balance onto another general ledger account firstly.
You can then restrict the use of this general ledger account by following the steps below:

If the general ledger bank is a type of 'bank' account, ensure that the last bank reconciliation has been done for that account before you make any changes to the tender or account itself.

Remove the available transaction types from the General ledger account if the account is no longer to be used Restricting Transaction types from a General Ledger Account
In the description of the general ledger account that you no longer wish to use, add something like 'DO NOT USE' and click on Save.
If the account is a bank account and you have done the last bank reconciliation to close this account off, turn the check box off within the General Ledger chart of account 'Is Bank' which you will find on the Settings tab. Click on Save
Remove from the tenders table all transaction types that are linked to the tender that points to the bank general ledger account that you will no longer be using. Setting up tenders to be restricted to certain transaction types

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