cPanel is a powerful hosting control panel, through which a user can manage all hosting services of a certain domain.
That's to say: file manager, FTP accounts, mySQL, statistics, etc.
WHM (WebHost Manager) is an istrument by which a reseller may organize his own hosting plans and services.
For each different service (domain) he'll get a different cPanel account, that can be given to the customer to manage his own service.
Documentation:
cPanel User Documentation: https://documentation.cpanel.net/display/ALD/cPanel+User+Documentation
WHM User Documentation: https://documentation.cpanel.net/display/ALD/WebHost+Manager+-+WHM+User+Documentation
- cPanel, WHM
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