User Delete Accounts Using Permission Set
1. From Setup, enter Permission Set in the Quick Find box and select Permission Sets.
2. Click New and complete the Create screen.
- Label: Delete Accounts
- Description: Grants Delete Accounts Permission
- License: Salesforce Platform
3. Click Save.
4. In the Apps section, click Object Settings and select Accounts.
5. Click Edit and select the Delete checkbox under Object Permissions.
Note: Edit and Read will be automatically checked.
6. Click Save and select Manage Assignments.
7. Click Add Assignments and in the Action column, check the box next to user.
8. Click Assign and Done.
Note : The User Licence which you selected during permission set creation should match with the Assigned User. Otherwise you are not able to assign user.