Create a New User Account with MAC OS 10.4:
1. Open System Preferences and then click the Accounts icon.
2. Click the Lock icon in the lower-left corner and then enter your administrator password to unlock account settings.
3. Click the plus sign in the lower-left corner (located above the Lock icon)
4. Choose an account type in the Account Type menu.
5. Enter the name for the account.
6. Enter the password
7. Click Create Account to save the changes