Deleting Accounts with Existing Postings for Testing Purposes

I was wondering if there are any implications with deleting accounts with already existing transactions in the scenario that they were setup incorrectly? I know the process is to mark it for deletion and then run a background job to actually delete the account but I wish to further understand the implications of this.

I posted earlier to see if it was possible to transport in accounts from another client to try to obtain the correct settings but received a response that it cannot be done through that method depending on how the account was configured (e.g. auto-posting).

Any insight would be greatly appreciated thanks.