Hi SoniS,
Thanks for your response.
Accounts cannot be deleted if there are transactions entered. In your case, if the account was never used and no transactions were entered, you can make the account inactive to remove it from the Accounts List. You can also check the Help Article: Deleting an account for more information on how to do this.
Feel free to post again anytime if you require further assistance.
If my response has answered your inquiry, please click "Accept as Solution" to assist other users in finding this information.
Best regards,
Doreen