From a Home screen, navigate: Apps icon > Settings > Accounts.
Tap Add account.
Tap Or create a new account.
Enter the appropriate name into the First and Last fields then tap Next (located in the lower-right):
Enter the desired username into the Email field then tap Next.
Enter a password into the following fields then tap Next:
The password must be at least 8 characters.
From the 'Recovery phone' screen, ensure the correct Phone number is listed, tap Next then tap Verify.
A verification message is sent to the device.
If you don't wish to include a recovery phone number, tap Skip.
From the 'Your Google Account' screen, tap Next.
If desired, enable the following then tap Next:
Enabled when a check mark is present.
Back up data to your device's apps, app data, settings and Wi-Fi passwords
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If presented 'Set up payment info', tap Remind me later then tap Next.
To set up payment info after creating a Google account: