How can I create a P & L statement in my personal account
The report at Reports > Spending > Income and Expense by Category comes closest to a standard P & L statement.
Note that by default this report does not include investing accounts. If you want to include those accounts, you must click on the gear at the top right of the report and customize it to include them.
"Profit & Loss" is a business term. If you have Q Home & Business, it has a P&L report.
For other versions of Q you need to create an Income & Expense report.