Making the account inactive is also deleting the account. When the account is deleted, it gets removed from your Chart of accounts, and other places where you can see and choose accounts. If the account contains transactions, they remain part of your company data. You can find them through reports.
To delete the account successfully, you may need to make it inactive:
Go to theGear icon.
SelectChart of AccountsunderYour Company.
Find the account you want to delete.
Select the drop-down in theActioncolumn, then chooseMake Inactive.