From a Home screen, swipe up or down from the center of the display to access the apps screen.
Navigate: Settings > Accounts (left pane).
Tap Accounts (right pane) > Add account.
If presented, enter the current PIN, password, or pattern.
Tap Create account.
Enter the appropriate name into the 'First' and 'Last' fields then tap NEXT (lower-right):
Fill in the fields on the 'Basic information' screen then tap NEXT.
Enter the desired username into the Email 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 Yes, I'm in.
A verification message is sent to the device. If you entered the tablet's own phone number, the verification code is filled in automatically.
If you don't wish to include a recovery phone number, tap Skip.
From the 'Your Google Account' screen, tap NEXT.
The tablet returns to the Accounts screen.