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Use the adduser command to create a new user account:
# adduser myusername
You will be prompted for a full name and a password.
The normal Ubuntu configuration is to allow this new user to administer the system using sudo. To set this up, first create an admin group and add your new user to it:
# addgroup --system admin
# adduser myusername admin
You can now use the visudo command to add these lines to the end of /etc/sudoers, so that any user in the admin group can administer the system:
# Members of the admin group may gain root privileges
%admin ALL=(ALL) ALL
If you don’t want to follow this configuration, then remember to set a root password:
# passwd root