On the Accounting page you'll see a top navigation bar showing Accounts and Advanced.
Under Advanced, there's a sub-navigation menu with options to manage Categories and Groups.
Select Advanced and then select Groups to view and manage the Accounting Groups used for accounting and financial reports, such as assets, liabilities, owner's equity, income, expenses, etc.
From this list, you can see all of the overarching Accounting Category Groups that have been automatically created for your business. These are what the Accounting Categories are bucketed into, such as Income and Expense.
Related: How to create a new Accounting Group