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:
- Click on the Gear icon.
- Choose Accounts and Settings.
- Click on Billing & Subscription.
- Click the Upgrade plan option. The next page will show you the features of each plan.
You can always go back to this thread if you have more questions.