Making purchases on the iTunes Store is simple—a little too simple, if you ask some parents. If you’d like to give a child or loved one an account of their own while keeping their spending in check, an iTunes Store Allowance account is the way to go. Here’s how to set one up. First, make sure you’re logged into the store with your own account, then click on the “Buy iTunes Gifts” link on the front page of the store.…