The accounts contain groups of contacts. An elementary contact can belong to one or more groups, or belong to any group. Each group can be, when created, defined as visible or not visible. An Android contact will be visible if at least one its elementary contacts belongs to a visible group. An Android contact will be declared favorite if one of its elementary contacts belongs to the group allocated to favorites ("Starred in Android").
To create a new Android contact, you must first select the account in which to create it, if there is more than one account in the mobile and that the creation is not made for a group (a group depends on an account) or in some cases for a family link. The new contact is automatically assigned the "My Contacts" group if this group exists in the account.
An account generally contains groups, but it may be accounts without groups. These accounts will not be shown in this program because it finds the accounts from the table of groups of Android contacts base.
If no account was created or appears in account list, you may however create contacts with null account.