This paper presents the hardware and software design and implementation of a low-cost, wearable, and unobstructive intelligent accelerometer sensor for the monitoring of human physical activities. In order to promote healthy lifestyles to elders for an active, independent, and healthy ageing, as well as for the early detection of psychomotor abnormalities, the activity monitoring is performed in a holistic manner in the same device through different approaches: 1) a classification of the level of activity that allows to establish patterns of behavior; 2) a daily activity living classifier that is able to distinguish activities such as climbing or descending stairs using a simple method to decouple the gravitational acceleration components of the motion components; and 3) an estimation of metabolic expenditure independent of the activity performed and the anthropometric characteristics of the user. Experimental results have demonstrated the feasibility of the prototype and the proposed algorithms.