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Nusha AhmadNusha Ahmad 

Unable to delete account which has opportunity stage name as closed won

Your attempt to delete Jim Rohn could not be completed because some opportunities in that account were closed-won. The opportunities that could not be deleted are shown below. If the following table is empty, it is because you do not have access to the records restricting the delete.

I need to know which access do i need on record to delete it.
Best Answer chosen by Nusha Ahmad
SwethaSwetha (Salesforce Developers) 
HI Nusha,
As per the documentation, https://help.salesforce.com/articleView?id=account_del.htm&type=5

"To delete an account with closed–won opportunities that you own, you have to delete the closed–won opportunities along with the account."

Similar error reported on : https://trailblazers.salesforce.com/answers?id=90630000000ghRyAAI

Related: https://help.salesforce.com/articleView?id=000315910&type=1&mode=1

Hope this helps you. Please mark this answer as best so that others facing the same issue will find this information useful. Thank you