Hi Mukesh988,
After enabling a user account in Active Directory Users and Computers, you can use Lync Server Control Panel to create and enable new Lync Server 2013 user accounts by adding an Active Directory user to Lync Server
https://technet.microsoft.com/en-us/library/gg520961%28v=ocs.15%29.aspx?f=255&MSPPError=-2147217396
Also you can use Enable-CsUser command to enable Lync for Users.
https://technet.microsoft.com/en-us/library/gg398711.aspx
For example:
Enable-CsUser Identity TestUser RegistrarPool LyncFEPool01.Contoso.com SipAddressType EmailAddress SipDomain Contoso.com
Best regards,
Eric
Please check the Link
If you want to create multiple lync 2013 accounts, it would be tedious to enable using Lync Control Panel.
Using Lync Management Shell, you can perform this very easily.