in apple support
New account
iPhone 4S, iOS 6.0.2
New account
iPhone 4S, iOS 6.0.2
If you want to create a new account then you should be able to do so via this page : https://appleid.apple.com/ - but any content bought/downloaded via an existing account will remain tied to that account (so only that account can download updatwes to its apps).
Or do you mean something else ?
You entire post is "New account".
Do you haev a question?
"New account" is extraordinarly vague/non-descript
in apple support