WHM is the administrator control panel for your reseller or VPS account. If you want to create multiple account using WHM, then you can follow the following points :
1. You have to make a ‘package’ : Usually while designing a web hosting package, you should include the basics like how much web space, bandwidth, mailboxes etc you want to assign for each package. You should have a range of different packages so customers can choose the one that suits their requirements the best. You can create a package through WHM> Left Menu> Click on ‘Add Packages’ under ‘Packages’
2. You have to create an accounts from WHM : Go to account functions, then create an Account.
3. log into cPanel: After you create your account you have to log into cPanel for that particular account through http://IP Address:2082 (IP Address = Actual IP address of the server) or http://www.domainname.com:2082.