Most accounts and their associated records can be deleted in one click - but some accounts can’t be deleted until associations have been removed. This is not related from where you delete the Account: page layout, apex code, API, etc.
Deleted accounts are moved to the Recycle Bin, along with these associated items.
- Opportunities (if they're not Closed Won)
- Contracts (if they're not activated)
- Portal roles and groups (if all portal users in the account are disabled.)
- Partner relationships
- Relationship group members
If you restore an account from the Recycle Bin, any related items are also restored except for:
- Relationship group members in some cases.
- Portal roles and groups.
You can’t delete an account if:
- You don’t have the “Delete” permission on accounts
- You aren’t the account’s owner, above the account’s owner in the organization role hierarchy; or an administrator
- The account is enabled as a partner account; it has associated cases, activated contracts, or related opportunities that are owned by other users; or it has associated contacts that are enabled for the Self-Service portal.
If you attempt to delete an account that has closed/won opportunities owned by you, a message displays asking you whether you want to delete the closed/won opportunities along with the account or to cancel the account deletion.