Twitter - If you want to make a personal brand, then you probably should create a personal account. If your strategy is to build your business brand than you probably should create a business account.
When creating a Twitter account, there are a few considerations to be taken into account regarding easier access to you from your prospects (targeted/existing audience).
First consideration is the username. Try to create your username as short as possible. Use your exact personal or business name if it’s still available. If somebody else is already registered under that username, try to find another name or acronym.
When you have username set, create your name that will appear on your profile. Use the name which people will most likely use to find you. So choose, is that your personal name or your brand name.
In the biography field, describe your brand and what you do, and again, use terms which people will most likely use to find you.
Then enter your location and URL to your website or blog. People will follow that link when you establish your brand and get recognized.
For your profile image, upload your image or your logo image (depend on how your strategy was set). For background image use information that illustrates what your business does, photo of your office, etc.
Try to build a list of well known people (medium and high profile people) that target same audience as you, but that they are complementary to your business, not your competition. Those people are your potential followers.
Create Twitter lists and sub-lists based on those people. Follow them, expose yourself, and share the good content. The goal is that people notice you and start sharing. This is a good way to build your Twitter community. When you follow, follow your target community members. Build your audience with Twitter. This is a first step in building your audience with Twitter community.