Setting an administrator account apart is its elevated privilege levels.
You created an administrator account when you first set up your Mac.
Then:
LaunchSystem Preferencesfrom the Apple menu or theApplicationsfolder.
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hit the lock icon and put in your password.
poke the plus (+) button located below the list of user accounts.
SelectAdministratorfrom the drop-down menu of account types.
smack the key next toPasswordto have the Password Assistant generate a password for you.
Repeat the above process to create additional administrator user accounts.
OpenUsers & Groupsas above, access to yourAdministratoraccount, and grab the account you wish to change.
Place a checkmark next toAllow user to administer this computer.
One use for an administrator account is to help with diagnosing issues with your Mac.