I am new to CRM, so I do this:

Collect Leads

- Call a lead

Next is what?

If contact agrees and pays me, then do I convert them to a contact?  Once I make them to a contact, they become an account too?

If if that lead needs a follow up or two but not sure if they would buy or not, do I still convert them to a contact?  

Also, once I convert someone to a contact, don't they  become an account automatically anyway?

Is there a guide to show me how to use this properly??

Thank you in advance