Parental Controls

I am just setting up the parental controls for my 10 year old and have a question..

Is it possible to set up the controls so that the cild can have the same desktop as us and also have access to the entire file structure?

I'm not sure I understand the question. Are you saying that you just want one user account, for yourself and your child, and you want your child to not access "everything" but you access everything yourself? Mmmmm… well… you'd still have to have an admin account on the computer, and you may just be able to enter that name and password to authorize the action. I just did a test run on a new account "Managed with Parental Controls", and while I am prompted for an admin name/password to delete anything that the managed user isn't authorized to delete, I'm not prompted when navigating to folders that I didn't have permissions set to allow viewing.

So in short… it depends on what it is you are looking to do exactly.