Q: Setup iTunes account

There are various ways of creating an account e.g. via http://appleid.apple.com or via your computer's iTunes

Creating an account : http://support.apple.com/kb/HT2731

If you don't want to give credit card details then you need to follow the instructions on this page when creating an account : http://support.apple.com/kb/HT2534

e.g. if using a computer's iTunes : https://discussions.apple.com/message/24321860

if using an iOS device : https://discussions.apple.com/message/24700173