A job consists of one or more steps, each consisting of one or more tasks each using one or more CPU.
Jobs are typically created with the sbatch command, steps are created with the srun command, tasks are requested, at the job level with --ntasks or --ntasks-per-node, or at the step level with --ntasks. CPUs are requested per task with --cpus-per-task. Note that jobs submitted with sbatch have one implicit step; the Bash script itself.
Assume the hypothetical job:
#SBATCH --nodes 8
#SBATCH --tasks-per-node 8
# The job requests 64 CPUs, on 8 nodes.
# First step, with a sub-allocation of 8 tasks (one per node) to create a tmp dir.
# No need for more than one task per node, but it has to run on every node
srun --nodes 8 --ntasks 8 mkdir -p /tmp/$USER/$SLURM_JOBID
# Second step with the full allocation (64 tasks) to run an MPI
# program on some data to produce some output.
srun process.mpi <input.dat >output.txt
# Third step with a sub allocation of 48 tasks (because for instance
# that program does not scale as well) to post-process the output and
# extract meaningful information
srun --ntasks 48 --nodes 6 --exclusive postprocess.mpi <output.txt >result.txt &
# Fourth step with a sub-allocation on a single node
# to compress the raw output. This step runs at the same time as
# the previous one thanks to the ampersand `&`
srun --ntasks 12 --nodes 1 --exclusive compress.mpi output.txt &
wait
Four steps were created and so the accounting information for that job will have 5 lines; one per step plus one for the Bash script itself.