Q: Ipod touch acouuntant question

You can create a new account for her, either on a computer's iTunes, directly on the iPod Touch or via http://appleid.apple.com

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

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

You can't transfer content between accounts, so any music and apps etc that were downloaded via your account will remain tied to your account - so only your account will be able to authorise those downloads on the computer's iTunes that she syncs to, and download any updates to the apps.