An Ethereum account is really a combination of things:
0xCD2a3d9F938E13CD947Ec05AbC7FE734Df8DD826 Ethereum account balances are bounded by the network they were created in - so, if you create an account on the Ropsten testnet you can only use that account's ETH in transactions on Ropsten. The same goes for the 'mainnet', which is the live, production network.
Accounts are created programmatically using cryptographic algorithms. See StackExchange for a good, high-level introduction to these concepts.
There are numerous services that aim to augment this process with useful interfaces and tools, like MetaMask and MEW. Accounts created in this manner are often branded as 'wallets'.
You can also create accounts via Mist and on local test networks, such as Remix or Ganache (aka TestRPC).