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Groups
The Account Groups can be Equity Accounts, Fixed Assets, Accounts Receivable, Accounts Payable, Revenues, Materials, Overheads, etc.
It is used to during creation of "Ledgers" to separate them to classified based on groups.
For ex : A person can be "Debtor"(who is liable to pay some money to organization), then person name can be "Ledger" & "Sundry Debtor" will be group for this ledger.
Click on Account > Groups Menu :
It is used to during creation of "Ledgers" to separate them to classified based on groups.
For ex : A person can be "Debtor"(who is liable to pay some money to organization), then person name can be "Ledger" & "Sundry Debtor" will be group for this ledger.
Click on Account > Groups Menu :
You will get page :
In Epan some group's record already stored. You can see list below here. And you can create your own group too. 
For create new group in account. 
Details :
Balance Sheet : Please select balance sheet head name which is already defined in account application. It is mandatory to select.
Parent Group : Please select group name. It is not mandatory to select.
Group Name : Set group name.
After insertion of record here. i.e. : 
After successfully addition of Account Group, Now you have to further move to 'Add New Ledger / Accounts' .