Merge pull request #5424 from shreyasp/issue/delete-root-account

[Fix] User allowed to delete the root account in Chart of Accounts
diff --git a/erpnext/accounts/doctype/account/account.py b/erpnext/accounts/doctype/account/account.py
index 03bd587..acc4884 100644
--- a/erpnext/accounts/doctype/account/account.py
+++ b/erpnext/accounts/doctype/account/account.py
@@ -193,9 +193,6 @@
 
 	def validate_trash(self):
 		"""checks gl entries and if child exists"""
-		if not self.parent_account:
-			throw(_("Root account can not be deleted"))
-
 		if self.check_gle_exists():
 			throw(_("Account with existing transaction can not be deleted"))
 		if self.check_if_child_exists():