Log in cPanel. Enter to FTP accounts section in 'Files' label. FTP accounts will allow you to access your website's files through File Transfer Protocol. You can fill the user name, password, directory (third party) and quota (in MB). This will create FTP account. In the similar way, FTP account can be deleted by logging in to Account management, where all FTPs will be seen. You can delete the accounts, which you do not require.