Facebook has two kinds of accounts:
Personal accounts are the regular kind that represents a real person. They come with a profile page (timeline) and they can like things, comment, have friends, etc.
Business accounts have no profile pages and cannot “act” on Facebook. They are used only for administering Facebook entities (Pages, Apps, Events) and ad accounts.
Business accounts are useful if you manage Facebook advertising for clients or advertise internationally and need accounts in different currencies, to mention two common examples.
To get a business account you will need to contact your Facebook representative directly and have them set one up. Your business account comes with an ad account, and can be admin of your Facebook Pages, Apps and Events – as well as create new ones.
Read more about advertising with multiple Facebook user accounts.