If you are compiling your code from command line, then you can use the following command to automatically create the folder corresponding to your packages: -
javac -d . Account.java
This will create a folder com in the current folder, where your Account.java is placed, and move the class file automatically to that folder.
Note that, packages are there for your class files. You can place your .java file anywhere. But in addition, your corresponding .class file should be inside a folder corresponding to your package in your .java file.
For e.g, see the below directory structure: -
root --+ Account.java
|
+-- com --Account.class (com is the package folder)
So, the fully qualified name of your Account class becomes - com.Account.
Then in order for your Account class to be found by other class, set the classpath till the com folder ( Note: - Don't include the com folder in classpath).