Cannot delete uncategorized income statement accounts with no transaction

I have had created accounts for placing direct materials inventory items when purchased. But later I got to know the concept of non-inventory items in Chart of accounts, with help of which i created the accounts, and placed all the entries done in the previous accounts into those items, but know when i am trying to delete these accounts these are not deleting. Kindly help.

You can’t delete an account that is being referred to, it doesn’t have to be an actual transaction, it could be where it is just nominated as the account to be used - such as within an Non-Inventory Item

So you need to check all the locations where those accounts could have been stored.

But I have linked them with Direct Materials - Inventory Account, I have even checked the purchase orders.

There is somewhere else you haven’t looked, then. This could be some transaction under Cash Accounts, even if it was later offset so the balance is zero. Try creating a General Ledger Transactions report going back all the way to when you started using Manager. Transactions in those accounts will show, if any.

Thanks, the problem is resolved now, as I checked the accounts in which I previously used those account but later changed to non-inventory items and as they were later used, i did not cross and cancel them.