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Create 

1. Create Users and Group
$ sudo adduser username

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2. Give sudo granted​

$ sudo usermod -aG sudo username

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3. Test sudo​

$ su - username

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4. Run sudo commands

$ sudo ls -la /root 

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Delete User

1. del Users

$ sudo deluser username

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2. Delete home directory

$ deluser --remove-home newuser

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Delete Group

1. del Group

$ sudo groupdel groupname

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Done. Restart and login to ur new account.