In Windows, the command line is similar to the terminal in Mac OS X, that is, you can enter commands in it to configure the system. Most commands can be replaced with a simple GUI call, but creating (or deleting) a user account is easier and faster using the command line.
Steps
Part 1 of 2: How to open a command prompt

Step 1. Open the Start menu
To do this, click the "Start" button in the lower left corner of the screen. To create or delete an account, log in as an administrator.
Alternatively, you can press the ⊞ Win button to open the Start menu

Step 2. In the search bar of the "Start" menu, enter "command" (without the quotes)
The command prompt icon appears in the search results at the top of the Start menu.
You can also press ⊞ Win + X to open the Quick Access Toolbar, which has a command line icon

Step 3. Right click on the command line icon
A dropdown menu will open.

Step 4. Click on "Run as administrator" in the drop-down menu
You will not be able to access the command line if you are logged in as a guest.
If you're using the Quick Access Toolbar, just click Command Prompt (Admin). Do not choose the standard command line option

Step 5. Click "Yes" in the pop-up window
This will open the command prompt as an administrator.
Part 2 of 2: How to Create or Delete a User Account

Step 1. Click on the command prompt window
This will activate the cursor inside the command line.

Step 2. Create a user account
To do this, enter the command net user (username) (password) / add and press ↵ Enter. This will create a new user account.
Replace the information in parentheses with your username and password. Remember to remove the parentheses

Step 3. Delete the user account
To do this, enter the command net user (username) / delete and press ↵ Enter. The selected account will be deleted.
When the account has been created or deleted, a line with the message “The command completed successfully” appears on the command line

Step 4. Close Command Prompt
Now you know how to create and delete user accounts using the command line.