Hi Claudia35,
It's nice to see you in Community. Welcome! When you create a new company file in QuickBooks, associated accounts are automatically created based on your industry. However, there may be times when additional accounts are needed. I'd be happy to help!
Follow these steps to add an account;
1. Go to the Lists menu and select Chart of Accounts
2. From the Account ▼dropdown, choose New
3. Select an Account Name and enter additional information as you feel necessary
4. Hit Save & Close
Here's a helpful guide, for your reference.
If you have any other questions, feel free to reach out again. We're here for you!