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There are some accounts code (aka chart of accounts) already pre-set in the system, if you do not require them or over the years, is no more active, you can tick the [Hide] / [Inactive] box
At [Setup], click [Chart of Accounts]
See [Hide] customer master ; Supplier Master
Note: Make sure that the accounts balance is zero, otherwise you will not be allowed to hide (inactive) this account
http://realtimme.cloudapp.net/basic/index.html?inactive_ac.htm
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