From a home screen, tap Apps (located in the lower-right).
From the Apps tab, tap Settings.
From the Personal section, tap Accounts and sync.
Tap Add account (located in the lower-right).
Enter the appropriate name into the following fields then tap Next (located on the right):
Enter the desired username into the following field then tap Next:
Enter a password into the following fields then tap Next:
The password must be at least 8 characters.
Tap the Choose a security question field.
Tap one of the following:
First phone number?
Childhood best friend's name?
First teacher's name?
Manager's name at first job?
Vehicle registration number?
Enter the appropriate information into the following fields then tap Next.
Recovery email address
From the Join Google+ screen, tap Not now (located at the bottom).
Google+ setup can be resumed by navigating Apps > Google+ from the home screen.
From the Finish creating account screen, tap I accept.
From the Authenticating screen, enter the appropriate characters then tap Next.
From the Enable purchases screen, tap Skip (located in the lower-left).
Enable purchases can be resumed by navigating Apps > Play Store from the home screen, tap a paid app then tap Add payment method.
Configure the appropriate synchronization settings (e.g. Sync Contacts, Sync Calendar, etc.) then tap Next (located at the bottom).
Enabled when a check mark is present.