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Depending on the QuickBooks version you're using, let me guide you on how to create a second company file in QuickBooks Desktop Mac and Windows.
QuickBooks Desktop for Mac
You can follow the same set of steps when creating a new company file. Once completed, QuickBooks creates all the accounts that have a checkmark. You can refer to this article for more detailed steps: QuickBooks Desktop for Mac 2020 User's Guide (Go to page 4).
On the other hand, here's how to create a second company file in QuickBooks Desktop for Windows:
You can browse these articles for more insights about creating a new company file: Start a new company file.
Keep me posted if you have other questions about managing your multiple company files in QuickBooks.