To create accounts to be a applied to pricing group, services, retail items, tour/activity templates, packages and anywhere applicable. This allows for financial reporting to be split to correct accounts for payments, revenue, income and more. 

Go to System>Setup>Accounting Accounts Setup

Create New

Add Name and Code

Save when ready.

Apply to appropriate pricing group, service etc. 

See Reports

For example a Transactions by Account report. Note below, transactions are categorised by relevant accounts created.