How to make person account and business account in Salesforce?

How to enable Person Account in Salesforce
Setup → Customize → Accounts → Record Types.
Create New Record Type.
Set “Business Account” as a Record Type Name.
Click Next.
Accept all defaults and click Save.

Required Editions and User Permissions
In Salesforce Classic, click Create Account on the Related Accounts card. …
Select the Business account record type, and click Continue.
For the Account Name, enter the name of the business.
Enter the rest of the information that your organization uses. …
Save your work.