Google Nexus 7 comes with Android Jelly bean which provides option to create multiple users. This allows users to have their own workspace and maintain privacy. For example if you are sharing your device with your kids or spouse then you can create unique user for each one of them and
Step 1: Launch the Settings screen on Google Nexus 7.
Step 2: Tap the Users option under the Device section.
Step 3: In the Users screen, tap the Add User option. This should display the following popup, tap OK to continue with the setup.
Then tap the Set up now in the Setup up user now screen.
Step 5: In the Make it Google screen, you can associate or create Google Account for this user and if you do not have one then tap the Not now button.
Step 6: Choose your desired options in Google & location screen. Then tap Next to continue with the setup.
Step 7: Enter the First and Last name of the user.
Step 8: Accept the Google Services agreement and move on to complete setting up Google Nexus 7 for new user.