I have never used Quickbooks before. A friend had me take a look at his Quickbooks Pro 2010 - where he just set up his company. So far he has only entered the basic info on his company, several customers and one vendor. One item was  created/added to the inventory. No other items have been created or added yet.

It was entered that he hand 40 of them on hand and listed the vendor. No other "transactions" were made. He wants to delete this item so he can list it differently, but it says that it cannot be deleted since it has been used in at least one transaction. I am not sure where that transaction is or how to delete the item.

How would I delete it?

Thanks.