Twitter Accounts
A Twitter account is very easy to create and use but using it well is a skill that has to be learned through information, such as is found on this site and/or by experience.
Multiple accounts can be created. For each account, all that is required is a valid email address and a name that you give to your account. You also have to have a handle, which is referred to, by being preceded by an @ sign e.g @twitterer.
Optionally, one can add a bio, which must be a description, of your own choice, to explain the what and why of the account.
Creating an Account
To create an account, one visits https://twitter.com/ and clicks the button, marked "Sign Up". One is, then, asked to submit a name (known as a "Twitter handle") and to identify with a phone number and/or email address. A message or email will be received, with further instructions and a link or code, to verify yourself.
What Does an Account do for you?
Once you have an account, you are free to complete any part of your profile, about which, you wish to tell the world.
You can then tweet, retweet, comment on or like another tweet.
You can also follow, block, mute, unfollow or report another account.