From a Home screen, navigate: Settings > Accounts.
Swipe left or right to access apps; steps apply to the default Home mode.
Tap ADD ACCOUNT (located in the lower-right).
If prompted, enter PIN, password or pattern.
From the Google Sign in screen, tap Create account.
Enter the appropriate name into the First and Last fields then tap the NEXT (located in the lower-right).
Enter your Basic information (e.g., Birthday, Gender, etc.) 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 Recovery phone screen, ensure the correct phone number is listed then tap NEXT.
From the Add your phone number screen, tap Yes, I'm In.
If you don't want to add your phone number tap More Options, select an option then tap Done.
From the Your Google Account screen, tap NEXT.
From the Google services screen tap NEXT.
If presented with the Set up payment info screen, select Remind me later then tap NEXT.
Enabling entertainment purchases can be done later by navigating to the Play Store from the Home screen, tap a paid app then choose a payment option.
If presented, configure the preferred synchronization settings (e.g., Sync App Data, Sync Gmail, etc.).