What Enables Deletion of a General Ledger Account in Business Central
A company has been using Dynamics 365 Business Central for many years. A new accounting manager for the company reviews the chart of accounts. The manager wants to remove some general ledger accounts. The Check G/L Account Usage field is selected in the General Ledger Setup. You need to assist with the account deletions. What is one requirement that enables deletion of a general ledger account?
Community Votes
100% of anonymous learners picked answer C. Votes are pick records left by other test-takers — they are not the verified answer.
Community Insight
Tests the deletion prerequisites for G/L accounts under the Check G/L Account Usage setup; the trap is assuming account schedule usage or a closed fiscal year blocks deletion instead of the account's balance.
In Dynamics 365 Business Central, deleting a general ledger account when Check G/L Account Usage is selected requires the account to have no balance amount. This page establishes option C as the correct deletion prerequisite for MB-800.
A common wrong answer is A (the account cannot be used in any account schedule), but account schedules do not prevent deletion; the usage check focuses on ledger entries and balances.
Community Discussion (4 comments)
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Expert Analysis
Why the Answer Is Correct
The Check G/L Account Usage option in General Ledger Setup makes Business Central validate whether a G/L account is safe to remove. With this field selected, the system blocks deletion when the account has a recorded balance because that balance represents posted financial activity. A non-zero balance means the account has been used, so removing it would corrupt reporting. Thus the deletion requirement is that the account cannot have a balance amount, which is option C.Why the Other Options Are Wrong
Option A is incorrect: account schedules are financial reporting layouts, and the Check G/L Account Usage flag does not scan them for references. Option B is wrong because closing a fiscal year is unrelated to deleting a G/L account; the account can be deleted in an open period if it is otherwise unused. Option D is the opposite of the requirement—having ledger entries prevents deletion, it does not enable it. None of these alternatives satisfy the usage check.Community Comment Notes
The community votes are unanimous for C, with ivanrlg explaining that "a G/L account with a balance indicates that there are still financial transactions" tied to the account. User 1be6926 asks "Shouldn't it be "C"...?" and other learners simply state "answer is C". These comments confirm that the tested prerequisite is the absence of a balance, not account schedule or fiscal-year conditions.Exam Strategy
Focus on the purpose of Check G/L Account Usage: it validates whether the account has ledger entries or a balance, not whether it appears in reports. On the exam, eliminate options about reporting references or closed fiscal years, because the setup does not enforce them.
Frequently Asked Questions
Why is option A (account schedule usage) not the requirement for deleting a G/L account?
The Check G/L Account Usage field validates ledger entries and balances, not account schedule references; account schedules are reporting definitions and do not block deletion.
Does a zero balance guarantee I can delete a G/L account in Business Central?
No; with Check G/L Account Usage enabled, the account also must have no ledger entries. A zero balance can still have posted entries that net to zero.