Go to Settings - References - Accounts :

1st case : the accounting program is not Wineur

Click on Add :

Enter the account code and its name.

If you have to create several accounts, check the box "Chain creation" in order to go to the next when you click on OK.

2nd case : the accounting program is Wineur

Go to Wineur and open the matching company. Go to Base files - Chart of accounts - Tools - Tools -  Update the GL accounts in Wineur payroll :

Chose the payroll company datapath :

Check the accounts you need :

The accounts will be created in the company references :