Lead conversion in Salesforce is a process in which a lead record is converted into Accounts, Contacts & Opportunities. This happens when a lead is identified as a qualified Sales prospect.
When a lead is converted:
After the conversion, the lead record cannot be viewed or edited as a lead but it can be viewed in reports as a lead that means the record is still present. The data within standard lead fields are automatically transferred to contact/account and/or opportunity. The data within custom lead fields to transfer to the contact/account/opportunity during lead conversion, the administrator must map the custom lead fields.
A custom lead field can only be mapped to a single field on either contact, account, or opportunity.
If the account/contact/opportunity already exists then
Next, we have is Opportunities.
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