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If you want to be online at the exact same time as the other, you need to computers with a connection to the internet.
If you just want to accounts, you only need to e-mail addresses.
There are ways of having two accounts on at the same time. Having two different computers in the same house with the same connection. Like Kairi said. And you need more than one email address.
I had three tabs open, one at pokecommunity.com [The REAL :P], one at pokecommunity.org [<^<^NICK^>^>] and one at abbyxsawah.com [JKaizer] so it's really easy.