You can see the Account Billing Summary under an Account's related list. You must run a batch job to generate the Billing Summary.
Go to Setup and type Apex Classes in the Quick Find Box. From the Apex Classes screen, click Schedule Apex located at the top. Enter the name of the batch job and select AccountBillingSummaryScheduler as the Apex Class. Schedule the Apex Job Execution at your preferred timing. On successful completion of the batch job, Account Billing Summary will be available on the active accounts.
The Account page includes the Account Billing Summary related list and in one glance you can view the following fields:
