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IF YOU HAVE CHILDREN with their own allowance accounts, you may not want them wandering around the iTunes Store buying just anything. With the Parental Controls feature, you can give your children the freedom to spend and discover, but restrict the types of things they can buy—without having to helicopter over them every time they click a Store link.
In the iTunes Preferences box (Ctrl+comma [⌘-comma]), click the Parental Control tab.
A box unfurls with all the media you can limit. For Store material, you can block songs and other items tagged with the Explicit label, restrict movie purchases to a maximum rating (G, PG, PG-13, or R), and choose one of the TV show content ratings geared to kids (TV-Y, TV-Y7, TV-G, TV-PG, TV-14, or TV-MA). You can also limit app purchases, including games, to age restrictions of 4+, 9+, 12+, and 17 years and older.