https://userapps.support.sap.com/sap/support/knowledge/en/3485389
3485389 - Field SKB1-STEXT is missing in transaction FS00 | SAP Knowledge Base Article
There is a requirement for field SKB1-STEXT field to appear in transaction FS00.
https://userapps.support.sap.com/sap/support/knowledge/en/1700723
1700723 - Account short text/long text not changeable in FS00/FSP0 | SAP Knowledge Base Article
You are not able to change the account description (short text/long text) for a GL Account in transaction FS00/FSP0.