Administrator account AND user account neccesary?

I recently read in some posts that you should have an administrator account setup up on your mac but then also have a user account for yourself to use. Can anyone better explain this to me and tell me why I should do this? Right now I am the only one using the computer and there is only one account set up and it is the admin account.
Thanks

Depending on how often you take your pB on the road determines it for me.
Portables are more likely to be stolen than desktops, and if there is sensitive info on it, ssn's for example, I prefer to have that protected or hidden in an upper level account.
That way, if you use a second account for normal, mundane stuff, if it is heisted, the crooks would not have access to top secret stuff.
JMTCW

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