A little improvement for usability.
Tablet: As of today the account fragment is always empty until you select an entry in the listview fragment. If you have multiple accounts that is okay, but it won’t matter to show the first entry. If you have only one account then there is no reason to show the data.
Phone: If you only have one account then it doesn’t make sense to show the list of account(s) first before moving to the details. In this case skip the listview.