The recommended data model for consumer account data to be stored in Salesforce is to use the Account object with Person Accounts and a new B2C page layout. Person Accounts are a special type of accounts that allow you to store information about individual consumers who are not associated with a business account2. Person Accounts have the following advantages3:
They allow you to use the same standard objects and features that you use for business accounts, such as contacts, opportunities, cases, etc.
They enable you to create different page layouts and record types for B2C and B2B customers, which allows you to customize the user interface and business logic for each segment.
They support large data volumes and can scale up to 50 million records or more, which meets the expected growth of consumers over the next five years.