http://saphowtoguide.blogspot.in/2012/11/how-to-create-roleuse-tcode-pfcg.

html
Users in SAP

SAP users can be created using transaction code SU01. While creating
SAP users there are only 2 mandatory fields User name on the Address
tab and Initial Password field on the Logon Data tab page. All other
entries on this screen are optional. But if proper roles are not assigned
to the user, then the user wont be having authorization to open any
transaction code. Users and authorization data are client-dependent.
Main tasks that can be performed using transaction code SU01 are
1)Creating a User
2)Copy an Existing user to a new user
3)Modifying a User
4)Deleting a User
5)Lock/Unlock a User
6)Modifying a Users Password
7)Add a Role to a User
There are five types of users in sap
Dialog users (Type A)
These type of users are used for Individual and interactive system access.
Dialog users can log into the system using interface called SAPGUI
(Newer versions of GUI can be downloaded from SAP Marketplace).
During first logon, the user has to change the initial password.
Also multiple logons are possible with SAPGUI (default value is 6).
Multiple logons can be restricted using the parameter
login/disable_multile_gui_login.
System Users (Type B)
System users are used for Background processing and communication
within a system (such as RFC users for ALE, Workflow, TMS, and CUA).
Dialog logon is not possible for these type of users.
Communication Users (C)
Dialog-free communication for external RFC calls.

Service Users (S)

Dialog user available to a larger, anonymous group of users.
The system does not check for expired/initial passwords during logon.
Only the user administrator can change the passwords.
Reference Users (L)
General, non-person related users that allows the assignment of
additional identical authorizations, such as for Internet users
created with transaction SU01. No logon is possible.

AL08 shows the list of all the users who are logged on to the system globally
or for all the instances in the system which are active. It shows all the active
instances and number of active users in the system. It contains the
following columns.
1) Instance - It shows the Instance into which the user logged in
2) Client - It displays the SAP client into which the user is Logged in
3) User Names - SAP user name
4) Terminal - Terminal at which the user is working
5) T-code - Last executed transaction code
6) Time - Time at which the user last initiated a dialog step by entering
data
7) External Sessions - Number of External sessions the user has opened
8) Internal Sessions - Number of Internal sessions the user has opened

The Difference between External and Internal sessions

Internal Session: It is the memory allocated for a program during

execution. When we call a program using SUBMIT or Call Transaction then
it will be loaded in a new internal Session. To exchange the data between
internal sessions we can use ABAP MEMORY.
External Session: It is nothing but a window. Which we can create using
SYSTEM -> CREATE SESSION.
We can open up to 6 external sessions (this is set by Basis of course).
We can use SAP Memory to exchange the data between External sessions in
a Login.