You can only delete nominal accounts that have zero balances for the current month and the cumulative balance, and have no transactions in the current or future periods.  To achieve this situation you may need to journal the cumulative (year to date) balance out of the account.  After the nominal period end the current balance and the cumulative balance will both be zero, and so long as there are no future postings, you will be able to delete the nominal account. 

3.   Type in the Nominal Code, use its ' quick access code' or use the drop-down menu to select it.