WHM is the admin control panel for web hosting resellers. Through WHM you can administer your Reseller account and all of its accounts.
You can create accounts from WHM >> Account Functions >> Create Account.
Before you create an account on the server, you should create a “package”. A “package” determines how much web space, bandwidth, mailboxes etc, your customer can use. You will usually offer your customers a choice of several different packages to choose from. To create a package, login to WHM, then using the menu on the left, and click on “Add Packages” under the “Packages” heading.
Once an account is created you can login into cPanel for that particular account using http://IP Address:2082 (IP Address = Actual IP address of the server) or http://www.domainname.com:2082. cPanel is a user control panel where users can administer their account and hosted websites. Using cPanel clients can also add FTP, MySQL and e-mail accounts.