Can I change the user account on a pre registered macbook pro?

I'm looking at buying a brand new Macbook Pro from someone who has only used it to do a system restore from a previous Macbook. It's a 2012 model and thanks to his system restore it is now running Mavericks. Can I update the user account to my name so that I have the latest version of OS X without reverting it back to Lion?

Yes.
Specifically you create a new admin account with your name (or any other name of your choosing), log in with it and then delete the other account you don't want.

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