With the new accounting, Accounts Payable could not be created as it generates the accounts payable dynamically. However, if you can let us know the whole scenario why you trying to create the Accounts Payable account, We can provide a best suggestion/solution based on your requirements 🙂
The accounts create are not deletable anyway. There are several reasons for this restriction. Let’s say, you have an account that had a number of transactions on it. It may have an amount. So, say, an account has 50000$ on it, if you delete the account, where it’ll be listed? And also, an account has reflected on the ledger and other reports, which will break as well.