Jelly Bean has brought in many features, seems like Multi user accounts feature is also present in it. XDA member zanderman112 has posted a video showing how to create a secondary account using terminal emulator. The newly created account shows up on the power button menu which allows user to switch between user accounts. The functionality rather seems limited, the secondary user can only access some parts of the settings menu whereas text messaging is shown up in both the accounts.

On the other hand a forum member cdesai submitted a patch to the AOSP (Android Open Source Project) tweaking the order of the power button when multi user option is enabled. A Google software engineer Amith Yamasani wrote a comment saying “Multi-user feature is not ready for deployment. Bad things will happen if you use it in its current state! This UI might change based on designs from our UX team. Sorry, we cannot accept your change.”

Demo Video:

Via | Source