What Enables Deletion of a General Ledger Account in Business Central
Short answer
C When Check G/L Account Usage is selected, a general ledger account must have no balance amount before it can be deleted.
Question
Key Takeaways
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.
Common mistake: 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.
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?
Does a zero balance guarantee I can delete a G/L account in Business Central?
Community Votes
100% of anonymous learners picked answer C. Votes are pick records left by other test-takers — they are not the verified answer.
Discussion 3 contributions
Compiled from public community threads and reader submissions, lightly edited for clarity. Handles and vote tallies are shown as recorded, and comments reflect the views of individual contributors.
From public community threads 3
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ivanrlg 👍 2 Answered CC. The account cannot have a balance amount. This requirement is critical because a G/L account with a balance indicates that there are still financial transactions associated with the account, which could affect the accuracy of financial reports and the overall financial standing of the company if deleted. Before a G/L account can be safely removed, it must be ensured that the account's balance is zero, indicating no outstanding transactions are associated with it.
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1be6926 👍 4 Answered CShouldn't it be "C"...?
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710e0aa 👍 1 Answered Canswer is C
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