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.