Locked and System accounts in Xero chart of accounts
You can edit a locked account, but you can't delete or archive the account. You can identify locked accounts by the padlock icon next to the account code. If you hover over the padlock icon, you'll see the reason the account is locked.
Locked accounts include system accounts. Xero locks other accounts if you've used them for the following purposes:
If the locked account is not a system account, you can use it in transactions and manual journals.
System accounts are set by Xero. They're used for specific reporting or accounting purposes. You won't see all these accounts on your chart of accounts as some of them are used on reports or in the background by Xero.
Xero allows you to enter transactions or manual journals to some system accounts. Xero blocks you from entering transactions or manual journals to other system accounts. System accounts can't be un-locked, deleted or archived.
Allows transactions or manual journals
Realized Currency Gains
Unpaid Expense Claims
Unrealized Currency Gains
Xero & Vend Integration
Important: We do not recommend that you map any Vend fields to the Xero accounts receivable account. Because accounts receivable is a system account in Xero, it cannot always receive payments and may cause errors in Vend.