Leads, Accounts & Lost Opportunities

I’m currently reading “Getting Started with SugarCRM Version 7” by Megan Sheehan and in it she states it’s best practice to convert your lead into an Opportunity, rather than an Account, thus ensuring you only have Accounts that have Opportunities that have been won.

I don’t believe this is possible with SuiteCRM ‘out of the box’, so i was just wondering what others thoughts and practices are in relation to this… what happens when you have a lead that is qualified and becomes a Contact and an Account, but the Opportunity is not subsequently won? Do you leave the Account as active, or do you delete it?

I’m conscious of not wanting to have a CRM containing Accounts with lost opportunities only as it makes it harder to identify those Accounts with opportunities that have been won.

Interested to hear your thoughts.