If you are a admin user it will be visible to you, and if you want to disable that for another user, you need to set it up via role permission manager. From there you need to disable the create option for the user, or simply untick the accounts option from user setting if you want to completely restrict that chart of accounts part.
no change .i have already disbaled the create option for the user .
can you share the screenshot from where did you disabled that ?
Thanks