This tool is used delete mass records. You can delete records for Accounts, Leads, Activities, Contacts, Cases, Solutions, Products and Reports.
Setup > Data Management > Mass Delete Records
Mass Delete Records: Click Mass Delete Accounts.
Always backup data before using mass delete records. You can use Data Loader, Export Data or Run a Report.
Find Account that match following criteria: If you want to delete specific account records use the criteria to find those account records.
Permanently delete: If not enabled then the records which are deleted will be stored in recycle bin.
Select the accounts you want to delete and Click Delete. You can delete 250 records at one time.