Deleting a GL account

Hi,
  is there a way to completely delete  a GL account , besides flagin it for deletion. if yes, pls let me know the steps involved.
thanks.

Dear Friend,
If you have not done any transaction , then you can delete the same in OBR2.
In case the GL account is also created as a cost element, then the cost element has to be first deleted in KA04, and then the GL account to be deleted in OBR2.
Precondition is that there should not be any transaction that is done in this GL account.
Assign points if useful
Regards
Venkatesh

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