Custom Account Reporting

Hi there
I want to create a custom report to list Customers’ Account Details by descending value. To visualise, the template I want to create is something like this:

Account Name | Debit Total
Onur Şahin | 168.00
Korhan T. | 123.00
Total | 291.00

I couldn’t figure it out how to create exact thing I want. I did check the custom reporting tutorials and similar topics. Can anyone help me?