Good day, Shaik Aleem.

You can only inactivate accounts in our program. This is to make sure all your transactions are intact and the reports will remain unchanged. However, if it's linked to an item, you'll be unable to inactivate it.

You can follow SophiaAnnL's steps at the top to check if the account is associated to that item (Refer to my screenshot below). If it is, you can inactivate the item or replace the account with a different one. Then, please be sure to tick the Also update this account in historical transactions check box, so the change will apply to your existing transactions. 

Once done, you can inactivate it already.

We're just around if you need more help. Have a good day!