Proper account structure will help you lay a solid foundation for your ad campaigns and will simplify account management and reporting. Although there are many different ways to structure an account, there are some best practices that have proven to work. Your account structure will depend on your unique business and your goals, and it will likely change over time as you optimize.
Before you start adding in keywords and ads you'd like to advertise on, think about the following:
What products or services would you like to advertise?
Are some of your product lines or services of greater priority?
Where are your potential customers? What locations and regions would you like to target?
Do you have different budgets for your various products and services?