How do i remove original users account

[Perry]

I was told on previous message to start a new account on
a pc that was given to me by my brother and delete his
account.I am having trouble doing this for his is an
administrators account and when i try it says it is a
windows sys. folder and is needed to run windows
properly.Anyone know how i can do this,please.Thank you!!

 

[Jupiter Jones [MVP]]

Perry;
You delete an account from User Accounts in Control Panel.
Do not attempt to delete the files for the account directly.