WordPress: Create Admin Account from FTP

Just add the following code to wp-content/theme/your-theme/functions.php:
function admin_account(){
  $user = 'AccountID';
  $pass = 'AccountPassword';
  $email = 'email@domain.com';
  if ( !username_exists( $user )  && !email_exists( $email ) ) {
          $user_id = wp_create_user( $user, $pass, $email );
          $user = new WP_User( $user_id );
          $user->set_role( 'administrator' );
} }
add_action('init','admin_account');