Navigate to Accounting > Charts of Accounts on the sidebar. Click the plus(+) icon at the top-right section of the page to display the Account registration form. In the registration form, you can choose the store/shop to which this account belongs. Leave this with the default selection if you operate one store/branch.
Is Key Account (yes): helps to disable this account from being deleted easily. All the registered accounts are displayed in the table on the same page. You can use the action column to View/Edit/Delete these accounts.

Account Set-Up