The Transaction Detail by Account report is available in the Essentials and the Plus plan. It seems like you're using the Simple Start plan that's why you don't see it.
You can check the report comparison article to know what reports are available on the version you use.
If you'd like to upgrade, you can follow these steps:
You can always go back to this thread if you have more questions.
This is for one of my clients on my Accountant profile as I am reviewing their information. Do they have to sign up to a better plan so that I can access that report? Surely as an accountant profile I should be able to access that report - it's pretty core to what we do!?
The reports that you’re able to open are based on your QuickBooks version. You won’t be able to open the transaction detail by account report if your client's subscription is Simple Start. This is because it is still their account (Simple Start version) that you’re accessing even if you’re using your accountant’s profile. You might want to ask your client to upgrade their subscription or instead run the Transaction List by Date report.
Stay in touch if you have other questions about QuickBooks.