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If you are going to have multiple devices, it is better to use one account so you can share content. You can disable "1-click ordering" on your account by not entering a credit card/linking it to 1-click, however you can still purchase free content (stuff that costs 0.00 with 1-click button if no credit card is attached) You would still be able to order samples of books as well.
You can also set your document conversion charge to 0.00 so that you can't get charged for using amazons @kindle conversion services.
I do not believe you can disable 1 click ordering on a device specific basis, nor can you specify document conversion (though you can specify valid email addresses). If you need to make use of these features, a separate account may be a better option for you.
Also there are a lot of books that you can get free in public domain or as promotional items that are often re-marketed as paid items in the kindle store, so you and your child should be aware of this too.
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