From a Home screen, navigate: Apps icon > Settings > Accounts.
Tap Add account.
Tap create a new account.
Enter the appropriate name into the First and Last fields then tap Next (located in the middle-right).
Enter the desired username then tap Next.
Enter a password into the following fields then tap Next:
The password must be at least 8 characters.
From the Google password recovery screen tap Skip. Password recovery can be set up by going to mail.google.com.
If presented with the 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.
On the Your Google Account summary screen, tap Next.
From the Google services screen, enable or disable the "Keep me up to date" option then tap Next.
From the Set up payment info screen, tap Remind me later then tap Next.
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.