We have a great deal of our Accounts with at least one Opportunity that we can use a standard Opportunity report with, along with a subset of Accounts that do not have an Opportunity, which we cannot use that same Report. Our stakeholder has requested that we get the entirety of the Accounts noted above in a single Report. I'd use an Account-based field to bring the Accounts into the Report, and the Opportunity-based field (where the Account has an Opp) to include those Accounts. Being that an Opportunity-based Report would only show those Accounts w/ Opportunity records, zero records would be returned, as many Accounts may not have an Opportunity. I'd appreciate any assistance you may provide. Thank you and have a great day.
Here both reports are summarized by Account Name, It displays Account with & w/o Opportunities.
Else you can achieve this by creating a new Report Type for Account & Opportunities with Object Relationship as "A" records may or may not have related "B" records. This way you can create one report and Summarize by Account Name but it would differ the way it looks compared to the above one. This one would look like simple summary report previous one is joined report with two blocks.