// Computes the employee salary  
public int CalculateSalary(int emplyeeId)  
{  
      return int.MaxValue;  
}

// checks that an account is used or not and checks that an account has childs or not  
if (voucherLineRepository.Any(dd => dd.PostingAccountId == accountId)   
                || accountRepository.Any(dd => dd.ParentId == accountId]))  
{  
       return;  
}

if (UsedInVouchers(accountId) || HasChilds(accountId))  
{  
      return;  
}

if (!CanDeleteAccount(accountId)) {  
    return;  
}  
...
public bool CanDeleteAccount(int accountId)  
{  
    if (UsedInVouchers(accountId) || HasChilds(accountId))  
    {  
        return false;  
    }  
    return true;  
}