If you  want  to delete  an  account with a nonzero balance in any accounting period within the two currently open fiscal periods, Sage 50 would  display a message stating that you cannot delete the account. If you still want to delete  such an account, examine the history of the account in the Maintain Chart of Accounts window. Then, view the General Ledger report including a date range of the two open fiscal years. Locate the account transactions; then double-click to display the corresponding task window where the transactions originated. Finally, delete these transactions, and return to the general ledger. To remove an account beginning-balance entry, select the Beginning Balances button in the Maintain Chart of Accounts window.