I know that many of our parents are buying MacBooks or iMacs for their children. I have read Chris Breen for many years and trust his knowledge so I feel good about being able to recommend this article on using the built-in parent controls in Leopard OS.
Configured correctly, Parental Controls are remarkably effective. But you may want to do more. Your next steps depend on how strict you want to be and how much you trust your children. Beyond talking to them, there are several ways to allow them access to the online world while retaining some control.
Read the entire article at http://www.macworld.com/article/136339/2008/10/parentalcontrols2.html
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