The number of web conferencing license seats you purchase is no indication to the number of accounts you can create on the conferencing server. The license simply regulate the number of users who can participate in a conference simultaneously. For example, if your company have a total of 500 employees and you purchase a 25 user license, you can still create as many as 500 user accounts on the server. You are only limited to having 25 users in a single conference or multiple conferences where the total number of users do not exceed 25 users.
Here are some examples when you should create an Account for users.
When e/pop Web Conferencing is made available to different departments within a company, you can choose to create accounts for users who will actually start and host a conference. The administrator can create generic accounts for departments, for example: acct1, acct2 and acct3 for the accounting department, and sales1, sales2, sales3 for the sales department.
Note: In some situations it may be better to create the account based on the person's name instead of using a generic account such as described in the above example.