How would create a reseller account with cpanel and whm cs billing method?

What do you mean by "cs billing method"?

He/she probably meant CE billing panel..

but in anycase, you may also use WHM to create accounts :)

i guess he/she uses WHMCS and wants the billing setup for the resellers

Whats CE Billing?

Please elaborate on your issue. Are you using Client Exec or WHMCS?

I am using WHMCS, I can create shared account by specifing the space and bandwidth but how do you allow that user to sell accounts

Create a reseller package on WHMCS, and setup permissions and priveledges, then you're all set, you can visit their forums for more assistance.

Do you have a resellers account, yourself?

The root user on WHM must give you permission to resell. If you have this ability, then you need to create a package in WHM and set that package to become active upon signup for a reseller plan.

If you are using whmcs, then you should visit their support or forums for help on how to use that program. www.whmcs.com

Rephrase the entire question. I think everyone is confused :)