I don't know what version you are using, but here is what it is on QuickBooks Pro 2015. Hopefully, it's the same or very similar.

At top of screen select "Company"

Then "Chart of Accounts" from drop down menu

At the bottom of the Chart of Accounts drop down menu, select "Account"

The select "New"

Select "Expense" and continue.

Name your account and save.

Good luck.