You may set up a local user account (an offline account) for anyone who will be using your computer regularly. In most circumstances, though, having a Microsoft account for everyone who uses your computer is the best option. You can use a Microsoft account to access your applications, data, and Microsoft services across all of your devices.
If necessary, the local user account can be granted administrator privileges; nonetheless, it is preferable to create a local user account whenever possible.
Caution: A person with an administrator account may access everything on the system, and any virus they discover might possibly infect or harm any files on the system by using administrator permissions. Only give that degree of access to people you trust when absolutely required.
When creating an account, bear in mind that selecting a password and keeping it safe are critical tasks. We cannot restore your password if you forget or lose it since we do not know it.
Here are steps on how to creating a local user account in a workgroup