Creating a new nominal account when not using Advanced Nominal Ledger is very straight forward. This article takes you through the process.
Create a nominal account:
Click Financials then click Accounts.
Note: All your nominal account records are displayed. You can narrow down your search by using the advanced filters. You can also search on the columns directly by pointing the mouse to the name of the column and click on the icon and choose from the available filter list, then click OK.
Click + New Account at the top right-hand side of the screen
Once you have added all your data, click Save.