Hosting accounts
Creating a hosting account has three parts to consider.
The first is the user who will have control of the hosting account. This is similar to the reseller concept, where a single user can have multiple hosting accounts.
The second part is the hosting plan, which you should create for the user, defining which services they can use and their limits.
The last part is the hosting account itself that will be created under the user. Once the hosting account is created you will be able to create mailboxes, databases, etc.