Situation: You have a 1:1 Contact record that you'd like to associate with an organization. You can easily edit their Account name so they are now associated with an organization. However, that does not delete their original 1:1 Account record and that account is still showing up in searches and reports.
How can you delete an account record if you can't load it because it's automatically redirecting to a contact that's now associated to a different account? Here's how you can do it.
In this example, Kelly Jones used to be a 1:1 contact and is now associated with the Majestic Pet Supply account.
But if you search for "Kelly Jones" you are still seeing that 1:1 Account record.
You will need to convert that 1:1 Account so it is recognized as a "regular" organization and then it can be easily deleted.
Add the 1:1 field to the Account Layout
In order to delete the account, you will need to add a field to your account page layout.
Navigate to Setup > Customize > Accounts > Page Layouts. Click Edit next to the page layout that represents an individual account (you may have only one layout).
Add the _SYSTEM:One2OneContact field to your layout. Doesn't matter where. For an organization contact, it will always be blank.
Save the page layout.
Find the account again
Search for the account name again. Now, click the Edit button to the left of the name. Do not click the Account Name itself or you will be redirected to the contact record.
Go to the _SYSTEM: One2OneContact field that you added and remove the name that is shown. When that field is blank. Save the record.
Search again for the account name. Now you can click directly on the Account Name.
The Account record will now load.
BEFORE YOU DELETE...check to make sure that there are no gifts, activities or other related records associated with this account. It should be completely empty. If there are any records associated with the account, you must click on them and transfer them to another account.
Once you are confident that there is nothing left associated to this account other than this single record...
Just click Delete.
Now the contact should only show the contact and household in your search.