When would you want to set up user accounts?
If you are the only one using your computer, or if you don't plan to setup a network between your computer and another computer, you don't need to setup accounts.
If you're sharing your computer with someone else, having your own account can be usefull. It allows you to:
Those parts of the computer will only be accessible for you.
If you want or need to setup "User Account" here is what you do:
Go to your "Control Panel" and click the "User Account" icon you need to create/adjust:
The Icon will most likely look like one of these...
When you click the "User Account" icon, you can choose to
Get it here
Do a Puzzle!