Enter the appropriate name into the First and Last fields then tap Next (lower-right).
From the 'Basic information screen', enter the birthday and gender 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 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
Keep me up to date with news and offers from Google Play
If presented 'Set up payment info', tap Remind me later then tap Next.
To set up payment info after creating a Google account:
From a Home screen, swipe up to display all apps, then tap Play Store.