Log in to Web Host Manager (WHM). Click the Account Functions link on WHM window. Inside the new window, click on Create a Account icon. This is the heart of WHM. You can create the new hosting accounts in real time, on this screen. There are several options for which limits are to be set. The limits you will set would define that for how many resources, the accounts has access. Enter domain name & password, which will be used for this account. In defining the values, you can use any predefined package, to define the values or you can fill in the options one by one. If you have to fill values from defined package, then go ahead and choose any package from Package option. You can set up as many packages, as you require. This will help in easy creation of a new account. Even if you are using pre defined values of a particular package, you can alter those values also. When these steps are over, you can click Create button. The hosting account is created on the server, with its own cPanel. You can now send this for the person who will be using this account. They can now log into cPanel but they will not be able to use any domain name for access, rather it will have to use IP address for the same. You can view the accounts in your reseller plan by clicking on List Accounts link in Account Information section. It will show all the accounts.