EDIT: Updated for v14.

Several accounts, journals and taxes are expected to exist.  You can rename them (and recode the accounts), just don't delete them (or for accounts, change their types).

1. Many accounts are set by default on Partners and Product Categories.

Use the Company Properties Menu to find them:

Create a Custom Filter that looks specifically for properties requiring specific accounts to exist:

If you open each one of these you will find the ID of the Account that is used.

Account id = 6 is

121000 Account Receivable

A full list is:

Again, you can rename and recode these Accounts, just don't delete or change their types.

2. Open each of your Accounting Journals to make sure you don't delete an account used as a default:

3. There are others, that you can delete, you just need to relink the related records (Taxes and Journals) with replacements.

You can find a full list by looking at the Fields of the Config Settings Model:

Create a Custom Filter to show you records that have account.account as the related model:

From this list, look back through the Configuration Menus to find the account that is linked to the field.  For example:

Accounting --> Configuration --> Settings

• Look for the Transfer Account for Inter-Bank Transfers

Accounting --> Configuration --> Taxes

• Look for the Tax Received and Tax Paid accounts

Accounting --> Configuration --> Journals

• Look for the Default Debit and Default Credit accounts

4. Finally, you need the 999999 account for Undistributed Profits / Losses so that the Current Year Earnings line on your Balance Sheet can be calculated on the fly based on your Profit and Loss Statement.

Note: If you install Point of Sale you will also have 101300 Account Receivable (PoS) that you need to just recode and rename (don't delete or change the type).