From the menu on the left, under Accounting > Chart of Accounts, hit the New button.
Alternatively, as you're performing any entry, if you type in the name of an account you'd like to use, that doesn't exist, QBO will give you the opportunity to create it.
You have clicked a link to a site outside of the QuickBooks or ProFile Communities. By clicking "Continue", you will leave the community and be taken to that site instead.