Chart of Accounts Simplistic Setup


I am testing ERPNext and interested in implementing a super simple chart of account.
When I attempt to delete some account ( ex: Expenses Included In Valuation - A or Stock Received But Not Billed - A) it tells me it is linked to company A. when i try to delete it from the company set up, it is put back automatically when i click save.
My question is : are all the accounts listed in the company section required? which one I can leave just blank for now and be able to delete them from the chart of account.
My goal to to simplify the implementation as much as possible.

Thank you

There are some fields like Sales, Expense, Expense Included in Valuation which must have value. If needed, you can create another Account of this Type and replace in this field. Having value in these fields won’t matter if you are not creating relevant transaction. LIke if you are not using perpetual inventory valuation system, then values updated in these fields won’t have any impact.