I want to convert my contacts from Leads to Potentials, and then move from Potentials to Accounts.

First question:

When converting from Leads to Potentials, if I just want to convert my contact to Potentials, is the one more new record in "Contacts" mandatory? Can I just move data from Leads to Potentials? I don't want to create unnecessary records in the sections I don't intend to.

Especially the Second question: 

How could I move data/contacts from "Potentials" to "Accounts"? 

I can't find any button like "convert" in Potentials, or "import from other sections with Zoho" in Accounts...

Thank you very much.