Can we change account code and description (i.e. from Creditor Commission agent to creditor Material) ?

Suggestions:
The System will not allow to save the changes in description in account master. System will show messages ‘VMACCTSRS1’, ‘Transaction already exists.’, ‘Transaction already done in selected account no’ and account code field is already blocked and it cannot be changed in edit mode. Once the account code is used in the transaction, the system will not allow any changes in account master.