# Step 4: Create accounts and customers

You've set up your card issuing programs, so now you're ready to create accounts and customers.

> 📘 Some technical context
>
> An account is the foundational object for all financial operations. It's what transactions, fees, payments, and so on are all attached to. The ledger is based on it.
>
> An account can have multiple customers, such as joint checking accounts and credit cards that share the account balance.

For an overview of accounts and customers, refer to [Accounts](https://developers.pismo.io/pismo-docs/docs/accounts-overview).

# Create an account

To create a new account, use the [Create account application endpoint](https://developers.pismo.io/pismo-docs/reference/post-acquisitions-v3-s2s-applications). Each account must have at least one customer, which can be a person or company. You must designate one customer as the owner of the account.

Once you’ve created your accounts, you can use [Control Center](https://developers.pismo.io/pismo-docs/docs/accounts-management-in-control-center) or APIs to manage them.

# Create additional customers

To add an additional customer to an account, use the [Create a new customer endpoint](https://developers.pismo.io/pismo-docs/reference/customerv2post).