As from the Odoo11 release, the accounting functionalities such as Budget, Assets and Accounting Reports have been removed from the Odoo CE (Community Edition)

However, some accounting functionality is still available in Community Edition, but is "hidden" within the Invoicing app. 

You can enable it on a user profile by selecting "Show Full Accounting Features” under "Technical Settings" (you have to be in debug mode).  It doesn't have all the functionality that is in Enterprise, but it is there. 

On top of that, you can download and install the Free Accounting PDF Reports module, Odoo 12 Accounting PDF Reports. You can also look at OCA (the Odoo Community Assiocation) which has a lot of open source apps to fill up these kind of gaps. For example a you can find quite some accounting apps.
However, if you require full GL, TB, BL, PL reports, it would be wise to consider opting for the licensed Odoo 12. For that, please read our article "Run a tight administration with a fully licensed Odoo 12 Enterprice subscription FREE of charge".


Pic 2: Odoo 12 CE Invoicing Dashboard after changing the admin user profile to "Show Full Accounting Features".

Odoo12CE InvoicingDashboard with ShowFullAccountingFeatures enabled


Pic 1: Odoo 12 CE Invoicing Dashboard in its initial "default" setting

Odoo12CE InvoicingDashboard Default