Question:

I cannot delete an account in Chart of Accounts.

Answer:

The system will only allow you to delete an account if it does not have any transactions allocated to it.
There are two ways of handling this.
You can print out a general ledger for the account to see which transactions have been allocated to the account you want to delete. You then go to that transaction in the Cashbook and allocate it to another account. When the account is empty, you highlight it in Chart of Accounts and click Delete.
There is also a feature that allows you to Transfer Accounts. Go to Chart of Accounts menu item - not the picture icon - and choose transfer accounts. This will transfer all transactions from one account to another. Make backups before running this process. When the account is empty, you highlight it in Chart of Accounts and click Delete.