If you hit inspect, you just see the extensions that have been assigned to forced account code. Prior to that, you should be able to type in an extension number and press Enter to add them to the list. It is at this point, I believe you should be presented with a Delete button as well as an Enter button.
But again, I could (probably) be completely wrong, as I don't have access to a working system without going out to the garage and finding a power supply and processor to stage and test.
Google Fu finds our friend Dagwoodsystems posting back in 2007:
"Call Denied" also appears when a call attempt is made from an extension assigned to the Forced Account Code Entry table.
Go to Extensions-->Account and touch the Inspect button. If the extension in question is there, hit Back-->dial the extension number-->Delete-->Back and you'll be golden.
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