From a Home screen, tap the Arrow icon to display all apps.
Navigate: Settings > Accounts.
Tap Add account.
Tap More options then tap Create account.
Enter the preferred name then tap Next (lower-right).
Enter your birthday and gender then tap Next.
Enter the desired username into the 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 preferred, 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 with 'Set up payment info', tap Remind me later then tap Next.
To set up payment info after creating a Google account: