From a Home screen, navigate: Settings > Accounts.
These instructions apply to Standard mode only.
Tap Add Account (located in the lower-right).
Tap Or create a new account.
Enter the appropriate name into the First name and Last name fields then tap the NEXT (located in the lower-right).
Enter birthday and gender info then tap NEXT.
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 "Add phone number" 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 preferred, tap Keep me up to date with news... then tap NEXT:
Enabled when a check mark is present
From the Set up payment info screen, select No thanks then tap CONTINUE.
To set up payment info after creating a Google account:
From a Home screen, tap Play Store.
Tap a paid app.
Tap the price of the app.
Tap Continue then select a payment method.
If presented, configure the preferred synchronization settings (e.g., Sync App Data, Sync Gmail, etc.).