A few days ago we saw that by looking at the source code of the latest version of Android was discovered that Jelly Bean gave support to multi-user accounts but that that functionality was not turned on being postponed for future versions of Android. Today zanderman112 from XDA Developers user explains in the video how to turn this feature on Android 4.1 (Jelly Bean).
To do this we need to have a ROM installed on your device with Android 4.1 based on AOSP (in the source code that releases Google) as CyanogenMod 10 and AOKP, among others, and the steps that we see in the video or see also in the thread that the developer has created in XDA Developers.
It was found that in each user profile is saved its own configuration of system, wallpaper, desktop customization and data applications and games. In this version all accounts will appear installed all the applications, so it is possible that some only work in the account where you bought.
An Android developer has already reported that it not recommended to use this feature because this a very early version and it may cause a malfunction or damage to the device, recommended that we wait to officially add support multiuser on Android.