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When you create a new user account you also start a new desktop which will contain new folders and files but none of your folders and files which the original user or you made which is the main reason for creating and adding a new user account so that all of each others work contained in folders and files doesnt become mixed up and difficult to find and also to keep your folders and files private to a particular user so if you cannot find your files click start and then click log off which will bring up a box asking for your input as to what you want to do you click onto switch user and then the files and folders which you are searching for will become visible and available to you.

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Q: PC problem with user account cant find earlier deskyop items after creating as new user accounts?
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