if you are new and want to launch your new applications on android play store then this tutorial will help you to make google play account own
1. creat and gmail account
2.click on
and login with same gmail id here once fourm get open fill the dataput your name as given on gmail
put your own address , like street,city,state,country and next
3.add your credit card and make google 25$ fee one time submit
it will take 24 hrs to make your google play account get approved
once it will get approved you can upload your android apk file on it, earn and enjoy
also you can try these link for making bulk and unlimited google play developer account
1. for making bulk google play developer account
2. or can try this link for ready gp