Because… The Nominal Account you wish to delete is a Control Account.
Control Accounts are key to the structure and operation of the system and cannot be deleted even if they have a zero balance and have no transactions recorded against them in the Nominal Ledger.
Therefore…You cannot delete this account unless you first assign a different Nominal Account to be the relevant Control Account.
You should seek advice from your accountant or your Prelude supplier before doing this.
Actions… Press OK and Close the Nominal Ledger Account Maintenance form.