From a Home screen, navigate: Apps > Settings > Accounts .
Tap Add account then tap Google .
Enter the appropriate name into the First and Last fields then tap Done (located on the right hand side of keypad).
Enter the desired username then tap the Next icon (located in the lower-right) to continue.
Enter a password into the following fields then tap Done.
The password must be at least 8 characters.
From the Google password recovery screen, tap Not now.
Password recovery can be set up by going to mail.google.com.
If presented with the Google services page, place check in box to receive updates on offers from Google Play.
Tap the Next icon to continue.
From the Finish account screen, tap I accept to create account.
If presented with Authenticating screen, type in the word that is shown then tap Done.
If presented with Upgrade to Google+, tap Not now.
Google+ setup can be resumed by navigating Apps > Google+ from a Home screen.
From the Set up payment info screen, tap SKIP (located on the lower left).
Google Pay setup can be completed later by navigating Apps > Play Store from a 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 the Nexticon.
Enabled when a check mark is present.