can you create a pool for Remote Desktops (not Virtual)

So say there is an office that does not need the expense of a server and RDP licenses but they have an accounting firm where 5 people are looking at the accounting software at the business.

Can you set up 2 machines that are just there to be accessed from the outside by 5 people looking at the accounting software that the first one to remote in gets one machine the second one to remote in gets the second machine then the next one gets a reject busy? They have to wait till someone logs out?

I know if it was 2 people just change the ports and give each one their own port and machine but in this case looking at 5 people that at any time wanting to remote into one of 2 machines.

EDIT: Talking Windows 7 machines but if 8 or 10 is needed interested to hear what the solution is. I am going to look at group policies and see if their is a way.

Thank You