When the user creates a new bank account and the user adds that bank account in the general journal as an account or offset account, and after that user deletes that journal user will receive a message that he/she can't delete the bank account record. A message says that a "bank account is used in one or more transactions of the following types: ledger and cannot be deleted." This is completely wrong as the user deleted the journal and that bank account is not used in any journal anymore.

Steps to reproduce:

1. Create bank account
2. Add bank account into new general journal as offset account
3. Delete general journal
4. Try to delete bank account

The issue is available in version 10.0.27, the last test was on 10.0.31, and still has the same behavior.