new tabled - parental controls???

[Tony Tringale]

I'm new to android and just got my 7yr old a new tablet (ASUS memo 7, if it matters) for her school apps. I have gmail and I've also set up a gmail account for her. I'm concerned about setting parental controls on her tablet. Q1 - should I set up the tablet under my gmail account or set it up under hers? Q2 - where do I establish parental controls in gmail somewhere or in android? Novice says 'Thanks!'