Create a method for inserting accounts.

AccountHandler.cls

public class AccountHandler {
    public static Account insertNewAccount(String accountName){
        try{
            Account acct = new Account(Name=accountName);
            insert acct;
            return acct;
        }
        catch (DmlException e){
        	System.debug('A DML exception has ocurred: ' + e.getMessage());
            return (NULL);
        }   
    }
}