You should probably use grouping as Alexander sugested for a simple table, but I've also shown how to do subreports further on below.
How to do this using grouping:
Query something like this for grouping:
SELECT
Account.AccountNo,
Account.CustomerName,
Item.Type,
Item.Qty
FROM Account
LEFT JOIN Item
ON Item.AccountID = Account.AccountID
When you create your report, group as follows:
You'll need to edit the group properties to set a summary footer, etc..
How to do it with a subreport:
Below are instruction to get this report in RS2005 using a subreport rather than grouping (This would be practical if the subreport became more complex):
Create a subreport for items, taking parameter called accountno (that filters the items by account no):
In your main report, drop a Subreport component in the third column:
In the supreport component properties, General tab, set the subreport:
In the supreport component properties, Parameters tab, set the subreport:
Format to suit!