Documents & Settings Query

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I'm a little puzzled regarding User Accounts.
I have an Admin account & a User Account set up.
When I look in the Documents & Settings folder there is, as expected these 2 accounts. However, if I go to the Admin Account sub-folder: Start Menu\Programs it does not contain hardly any of the items that I can see in the Start Menu when logged on to the Admin account.
This is the same for the User Account.
The only folder that contains all the Start Menu items is the All Users sub folder.
Furthermore, the sub-folder 'Desktop' in the Admin Account folder doesn't show what is on the Desktop when logged into the Admin Account.
What is going on here?
Why have a specific folder such as Documents & Settings\Admin\Desktop when the contents have no relevance to the actual Admin Desktop.
.

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