Debian 8 Jessie
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Add a user2015/05/01

[1] If you'd like to add new user, Add like follows.
# add a user "debian"

root@dlp:~#
adduser debian

Adding user `debian' ...
Adding new group `debian' (1001) ...
Adding new user `debian' (1001) with group `debian' ...
Creating home directory `/home/debian' ...
Copying files from `/etc/skel' ...
Enter new UNIX password:
# set password for a user

Retype new UNIX password:
# confirm

passwd: password updated successfully
Changing the user information for ubuntu
Enter the new value, or press ENTER for the default
Full Name []:
# if not needed, Enter with empty

Room Number []:

Work Phone []:

Home Phone []:

Other []:

Is the information correct? [Y/n]
y

root@dlp:~#
[2] To limit to switch to root account, cnfigure like follows. For example, allow only "debian" user.
root@dlp:~#
usermod -G adm debian

root@dlp:~#
vi /etc/pam.d/su
# line 15: incomment and add the group name

auth   required   pam_wheel.so  
group=adm
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