Local Users and Groups overview
Local Users and Groups is located in Computer Management, a collection of administrative tools that you can use to manage a single local computer or remote computer. You can use Local Users and Groups to secure and manage user accounts and groups that are stored locally on your computer. You can assign permissions and rights to a local user account or group account on a particular computer (and only that computer).
By using Local Users and Groups, you can limit the ability of users and groups to perform certain actions by assigning rights and permissions to them. A right authorizes a user to perform certain actions on a computer, such as backing up files and folders or shutting down a computer. A permission is a rule that is associated with an object (usually a file, folder, or printer), and it regulates which users can have access to the object and in what manner.
For more information, see: