Restoring from backup to a new Mac when the old Mac had multiple users registered to that system

Hi,

So I am considering getting a Mac Mini and transfer everything from an older MacBook that has two users registered on it: one is my personal account that has a corresponding Apple ID and the other is my business account, also with its own Apple ID.

I keep backups on an external USB disk, 1 TB in size, I have backups for both accounts. Suppose I buy this Mini, I want to keep both accounts on it, how would the restoring procedure look like? Would I have to re-create the two accounts locally, log into each one and restore from backup for each?

My external USB disk used for backups doesn't tell me which backup is for which user, only the date when the backup was made. Would I have to use separate backup disks for each account? Or is there a way to tell which backup belongs to which user account/Apple ID?