Can Window ME be set up for Administrator control?

I am looking to set up my computer so that I can block out certain computer functions from my son, even possibly internet access.

I've tried the parental control software, but my son has figured out that with most you merely have to reboot the computer to get back to the orgional screen.

He has Autism and doesn't listen to bounderies well at all. I've tried a child's desktop program, but quite a few don't work well with my older computer. I've had it for years and it's running Windows ME. Unfortunately, I won't have the money anytime soon to get a new computer. My computer cannot handle Windows XP either, already checked.

A friend of mine suggested setting up my computer as Administrator so that I could set up accounts and be able to block out certain areas to him.

Any idea if this can be done with ME or how to even do it? Or even if this will help me with the problem at all?