Delete Account: Short circuit checks if no transactions or subaccounts

Count of splits and number of children need to be or'd

gnucash/gnome/gnc-plugin-page-account-tree.c

@@ -1605,7 +1605,7 @@ gnc_plugin_page_account_tree_cmd_delete_account (GtkAction *action, GncPluginPag
     }
 
     // If no transaction or children just delete it.
-    if (!(xaccAccountCountSplits (account, FALSE) &&
+    if (!(xaccAccountCountSplits (account, FALSE) ||
           gnc_account_n_children (account)))
     {
         do_delete_account (account, NULL, NULL, NULL);