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Debian GNU/Linux Reference Guide
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3.1.10 User accounts

In order to have a consistent feel across machines, the first few accounts are always the same in my system.

I always create a first user account with a name like "admin" (uid=1000). I forward all root email there. This account is given membership in the adm group (see "Why GNU su does not support the wheel group", Section 9.2.2), which can be given a good amount of root privilege through su using PAM or the sudo command. See Add a user account, Section 4.1.3 for details.

Debian GNU/Linux Reference Guide
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