1. Go to Admin Panel
  2. From upper right corner select reseller you want to create account under
  3. Go to Orders
  4. Click Add new order
  5. Since you want new account created, leave Existing customer field empty
  6. Fill in required data (Company name and Company/Personal no. are recommended, although not mandatory)
  7. From Select product drop-down select some package (Basic Hosting for example)
  8. Optionally, add discount to price so that customer get lowered invoice. 
  9. Edit product data if added product requires this *
  10. Optionally, add additional products (can't be package again, one package per account is allowed. Can be domain, transfer...)
  11. Hit Save button
  12. If order looks good, press Process button

* Sometimes, for successful provisioning, product requires some attributes to be set. For example, domain products require DomainName attribute, transfer require DomainName and TransferAuthCode, etc. More on custom attributed for order lines you can find in Order and Order line custom attributes article.