That depends on your actual business case.
What is it exact that you want to achieve?
(a) make those 'inactive' accounts invisible in the Chart of Accounts page?
(b) make those 'inactive' accounts invisible in the dropdown in document/journallines to prevent users posting on them?
(a) solution
All accounts will show up in te Chart of Accounts Page, regardless of their Blocked state.
Obviously you can add a personal filter Blocked = FALSE and store it.
(b) solution
set the Blocked field to TRUE on the G/L Account card.
Accounts will be unselectable in document/journallines.
Do note: do not simply block accounts for comfort-reasons, the accounts become completly unusable.
Jobs in the likes of Close Income Statement, Consolidation, Budget creaton will be jeopardized they require an account that was blocked.
