How can I make a new account on my Dell Inspiron 1501?

I am trying to give my computer away to my friend but he wants me to make him a new account? How do I do that? I got this computer about two and a half years ago. Its the Dell Inspiron 1501? I need help... Thanks a bunch!How can I make a new account on my Dell Inspiron 1501?start-control pannel-user accounts-create a new accountHow can I make a new account on my Dell Inspiron 1501?Click on my computer, then go to the control panel located at the left side of your desktop. Then at the control panel select User Accounts.