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Report on master and related list object-Help

Hi all-
I need to run a report  on master object  to  find if  it has a related list(child object) with null records...
ex. Account(master)  and  Shippment(child),   I need to find if an account record has no shippment records..
When I use Account and Shippment, it shows only the records that have a related records...  I can't run a report on account becuase it has no flag to show null related records..
Please help...