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Can't I create a customer without accounting app?

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Hi,

Yes, You can install contacts module from apps list.


UPDATE

If you have installed the Invoicing app and while creating a customer you receive error of configuring receivable or payable account but you cant see an option to choose those accounts, in that case you will have to enable the "Show Full Accounting Feature"

In odoo v15 you can enable the full Accounting feature as follows.

Full Accounting Feature in Odoo 15 | How to Enable Full Accounting in Odoo 15

Regards

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But without payable & receivable accounts, I can't create a customer.

Hi,
We have made an update on answer. Please check