Views help in filtering a list of accounts based on certain criteria. There are five default views; you can also create your own views by clicking the Add new view button.

You can also share the custom views with your team. However, users can view only those accounts that they have access to. 
The default views for Accounts are:

1. My Accounts - Lists the accounts assigned to you.
2. All Accounts - Lists the accounts in your product account.
3. My Territory Accounts - Lists the accounts belonging to your territory.
4. Recently Imported - Lists the most recent accounts that were imported.
5. Recycle Bin -  Deleted accounts will be present here for 90 days before being permanently removed.

From the default views, you have the flexibility to enhance the filtering capabilities by adding specific criteria from the Filter section. 

You can save your customized filter settings as new views. The visibility of views can be customized based on user profiles. You can choose to set a view as "just me" to keep it private, share it with all agents, or limit its visibility to specific agents within a designated group. 

You can customize the columns displayed in default views using the Customize table option. This means you can modify the information displayed, reorder columns, or add additional fields to align the default views with your specific business requirements.