Aside from being based on Debian rather than Ubuntu, another way that Kali Linux 1.0, the latest incarnation of BackTrack Linux 5, defers from BackTrack, is that the installer allows you to specify a password for the root system account.
However, it does not allow you to create a standard user account. Which means that you can only log in as the root user. Because of its intended use, there’s nothing wrong with that, but Kali Linux can be used for mundane desktop computing tasks just like any other desktop Linux distribution. As a result, creating a standard user account, or a standard user account with administrative privileges, becomes necessary.
Because Kali Linux ships with the same graphical management applications available on any distribution that uses the GNOME 3 desktop environment, creating a user account is a pretty easy task. Just open the User Accounts tool from the System Settings management center. Then click on the “+” button.
Select the type of account you wish to create. You may create either a Standard or Administrator account. Because the system has a root account, it is better to create a standard one, and su to root whenever you wish to perform administrative tasks. So, select Standard from the “Account Type” dropdown menu and specify a name and username for the account.
Click on “Account disabled.”
Then specify a password. The password hint is optional.
Now, you have just created a standard user account. You may log out, then log back in using the newly created account.