hi nnraja,
To hide 'User Accounts' from user do the following steps
Go to Start/Run, and type:

GPEDIT.MSC

Open the path

User Config > Admin Templates > Control Panel

doubleclick "Hide specified Control Panel applets"

put a dot in 'enabled', then click 'Show"

click Add button,

type "nusrmgt.cpl" into the add box