The Account Views are used to display account listings. They are essentially a saved database query. You can modify them and create new ones - even give them names that appear in the Account Views menu.
You can create new Account Views by using the Add/Delete View command. Creating new views allows you to create pre-filtered views (database query) of your accounts for specific purposes. See the help topic: Working With Views for more information about creating and customizing views.
The example below shows a sample view of All Accounts:
To see the information relating only to a specific account, simply click on the Account Name - which displays the Account Detail View.