In order to create a GM account, open the MySQL Query Browser (Start > All Programs) that comes packaged with MySQL, type your default Ragnarok connection schema (your database) and click OK. Type Select * from Accounts and execute the command. Type 2 as ID number, your username and password and move to GM column. Type 5 in the provided field and then press Apply Changes. In order to find GM commands and apply them, I suggest you use Google search engine.