Enter the appropriate name into the following fields then tap the Next icon (lower-right):
In the Email field, enter the desired username then tap the Next icon.
Enter the preferred password in the following fields then tap the Next icon.
The password must be at least 8 characters.
From the Google password recovery screen, tap Set up recovery options.
Ensure the following are configured appropriately then tap the Next icon.
From the Google services screen, ensure the Communication option is set up appropriately then tap the Next icon.
From the Finish account screen, review the appropriate Terms of Service / Policies then tap I accept.
From the Authenticating screen, enter the appropriate characters then tap the Next icon.
If presented 'Set up payment info', tap NO THANKS.
To set up payment info after creating a Google account:
From a Home screen, navigate: Apps icon > Play Store.
Tap a paid app.
Tap the price of the app.
Tap Continue then select a payment method.
From the Account sign-in successful screen, configure the appropriate sync settings (e.g. Sync Contacts, Sync Calendar, etc.) then tap the Next icon.
Available options vary upon account settings.
Enabled when a check mark is present.