Apache Virtual Host is quite easy to set up. Here is an article on Apache Virtual Host with theoretical details and practical guide to set up. The useful resources related to this topic is an article on Apache HTTP Server, IP-Based and Name-Based Virtual Hosting and Virtual Private Server.
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Virtual hosting is defined as a way for hosting the multiple domain names with separate handling of every name on a single server or a pool of servers. This permits a single server to share its resources like the memory & processor cycles without any requirement of all the services offered to utilize the similar host name. The term virtual hosting is basically used as a reference to the web servers but the principles do carry over to the other internet services.