Source: AccountShare
This object allow a User that has access to the record to share the Account object directly to a User or a Group.
To create such object you have to change the Account Sharing Settings to at least "Public Read Only" by clicking on Setp > Security Controls > Sharing Settings:
Now the Sharin button will compare on the Account page layout if you don't see it, add it with the layout editor):
This page shows all the users, groups, roles and territories that have access to the record.
Let's manually add a new manual share:
And this is the result (added a group and a user):
The Expand List shows the details of the users to whom the Account is shared:
The SOQL to query the objects:
Select Id, Account.Name, RowCause, UserOrGroup.Id, UserOrGroup.Name, UserOrGroup.Type, AccountAccessLevel from accountshare where accountid='00124000005FoHP'
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