Account visibility

I have created a work flow where admin upload the leads and user needs to work on those leads and convert them to accounts.
when user convert a lead into account, those accounts are visible to the respective user (owener of the account), however when a user directly create a account like if he creates a account from different source than that account is not visible to the user.
I have given the users to only see their own leads and accounts. like by owner only.
can anybody suggest what could be the reason for this.

Thanks & Regards

Lets start by your version of SuiteCRM, DB and PHP.

In normal circumstances all you need to do is to tune up your roles and security groups.