Please, do proivde me some info. regarding the User Account

In Hosting Plans User Accounts are created. These Creates a user on the web server and stores user’s login and password. These are the login and the password used to ftp to the server through shared IP.
User Account Holds information about the logical server where it is located, which is necessary for the creation of the Web Hosting and Virtual FTP Server recources that have to be located on the same server.