How to create account in Account tree

hello .
i was searching in the Account doctype to find where is the method to create a new account
i found this
def add_ac(args=None):
from frappe.desk.treeview import make_tree_args

if not args:
	args = frappe.local.form_dict

args = make_tree_args(**args)

ac = frappe.new_doc("Account")

if args.get("ignore_permissions"):
	ac.flags.ignore_permissions = True


if not ac.parent_account:
	ac.parent_account = args.get("parent")

ac.old_parent = ""
ac.freeze_account = "No"
if cint(ac.get("is_root")):
	ac.parent_account = None
	ac.flags.ignore_mandatory = True



in erpnext/ at b251cd4ccb7d687994a14baaa5ecab7e940a2dd2 · frappe/erpnext · GitHub

it must be called from another place to and giavin data to create the new Account ?
i can’t found it , can you help guys ? thanks in advance

treeview.js file loads tree views in the system. if doctype contains any custom settings treeview loads those custom settings.