Accounts are created through the Lead conversion process, but can also be manually added into the system. After searching the list view, once you have confirmed that the account does not exist in the system, you can create a new account by clicking New from within the Accounts list view.
You will be brought to a blank page. Fill out as much information as possible. Required fields are marked with a red vertical line. You cannot save the record unless these fields are filled.
Click Save to create the new account.