Different levels of accounts are built into the Windows operating system.
Administrator
An Administrator is a super user, and can control everything on the operating system.
Power user
A Power users group is built into the Windows operating system. Users in the power users group have additional rights than a standard user without having to give them all of the rights that an Administrator account would have.
Guest
Guest users are disabled by default. Guest accounts have limited access.
Standard user
The majority of users will be standard users. A standard user does not have full control of the operating system but can use the operating system to perform their day to day tasks, such as word processing, browsing the Internet, etc.