For this SQL modeling task, you have three types of entity relationships: one-to-one, one-to-many and many-to-many (How to implement one-to-one, one-to-many and many-to-many relationships while designing tables? for more detail on their implementation).
In your toy model, if "a User has access to one or more accounts," this is modeled as a one-to-many relationship between the user and the accounts, which requires a foreign id on the many side (i.e. every account has a user_id) but user does not have an account_id.
The account-customer relationship appears to be well-modeled, because it is one-to-one (so either table can hold the foreign key), but your one-to-many relations appear to have some errors.