Depending on the type of software, purchases can be restricted through the Nintendo Account and/or Nintendo Network ID (NNID) that is linked to the child's account.
Nintendo Switch/Online Game Store Purchases
Parental controls for off-device and Nintendo Switch eShop purchases (for both child and supervised accounts) can be set up through the parent/guardian's Nintendo Account.
Wii U/Nintendo 3DS Purchases
To restrict purchases for Nintendo eShop on Wii U or Nintendo 3DS family systems, enable the parental controls for the NNID on the Wii U or Nintendo 3DS family system where the NNID is registered.
Smart Device App Purchases
If you wish to restrict in-app purchases on a smart device, you will need to check the settings for the smart device you own. Please check the support site for your device for information.