How to Block or Delete a G/L Account

Enter Transaction Code FS00 in SAP Command Field

In the next screen

1. Enter the G/L Account you want to block or delete
2. Enter the Company Code 

For Blocking

In the next step , Press the Block button

In the next screen, you have the blocking options for the G/L Accounts

For Deleting

In the next step , Press the Mark for deletion button

In the next screen, you have the deletion options for the G/L Accounts