Android New Project only themes file

I am using the new stable version of Android Studio 4.1.1. When I create a new Android project, by default there are 2 themes.xml files one under values and an other under values-night. But I don't see the styles.xml.

The themes.xml looks like this -

<style name="Theme.SampleApp" parent="Theme.MaterialComponents.DayNight.DarkActionBar">
        <!-- Primary brand color. -->
        <item name="colorPrimary">@color/purple_500</item>
        <item name="colorPrimaryVariant">@color/purple_700</item>
        <item name="colorOnPrimary">@color/white</item>
        <!-- Secondary brand color. -->
        <item name="colorSecondary">@color/teal_200</item>
        <item name="colorSecondaryVariant">@color/teal_700</item>
        <item name="colorOnSecondary">@color/black</item>
        <!-- Status bar color. -->
        <item name="android:statusBarColor" tools:targetApi="l">?attr/colorPrimaryVariant</item>
        <!-- Customize your theme here. -->
    </style> 

My questions are -

1. Do I need to create a styles.xml for my individual views or could I start adding in the themes.xml as well?
2. If I need to create a styles.xml should I create them one under values and an other under values-night?
3. Why is the themes.xml missing colorAccent?

Do I need to create a styles.xml for my individual views or could I start adding in the themes.xml as well?

There is nothing stopping you putting styles for individual views into themes.xml. Presumably, Google's vision here is to have theme-related stuff in themes.xml and have other styles in a styles.xml that you create.

In the end, filenames in res/values/ and related directories (e.g., res/values-night/) do not matter much. You can put styles and themes in styles.xml, themes.xml, maria.xml, or whatever.

If I need to create a styles.xml should I create them one under values and an other under values-night?

Only if you need to have different styles for regular use and for night mode.

Why is the themes.xml missing colorAccent?

Android Studio 4.1 is not using AppCompat themes. Instead, it is using MaterialComponents themes, from the Material Components for Android. Those themes use a different color system than does AppCompat.