You can not delete the Control Account. You just create a new account to replace the control account from the Default / Control Account. When you create a new company, on the other hand, the software will ask you that do you need to create the chart of account by own. Even you choice that you need to create the chart of account by own, the software will show you some account to you. It is because the software will think that kind of account you should need in every accounting. However, you can create a new chart of account by own. When you press “add”, in the General Ledger / Chart of Account, the software will show you a blank new chart of account form to you. It let you enter some account range that you want.