We can create a master account with AWS Organizations as follows:

1. Log in to the console as an administrator and go to the AWS Organizations service dashboard:

2. Click on Create organization. We will be shown a popup containing important details and restrictions:

3. Click on Create organization in the popup.
4. AWS will now send a verification email to the account's registered email address. Verify your email to finish setting up the master account. The master account will be denoted by a star next to the account name in the Accounts tab.

5. Go to the Organize accounts tab. Click on the New organizational unit tab and create two organizational units (OUs):

We will create accounts under the OUs in the next recipe.