Thanks for visiting the Community, @contact62. To clarify, QuickBooks will automatically create an account in your Chart of Accounts based on the company and type of business you choose when you first create your company file such as Accounts Payable and Accounts Receivable.
You can refer to the list of Standard Accounts outlined in this help article: Understand the chart of accounts in QuickBooks.
For future reference, read through this topic: Add an account to your chart of accounts in QuickBooks Online. It helps you learn about setting up your chart of accounts and add new accounts.
Feel free to visit again if you have more questions. We're always delighted to be your QuickBooks guide. Stay safe.
