New iTunes account on an old iPhone?

So my boyfriend decided to buy an old iPhone 4 [second hand], but the guy said that he would have to set up a new iTunes account. How is he supposed to do that?

Go to Apple.com/itunes. Click on the "download itunes" button in the top right corner. Download and open the file. Install the program and at the login screen click "new user" or a similar button. Set up your account using the information you chose. Then press and hold the Home button and, with it held down, insert the usb into the computer. The iphone will start in recovery mode, this will reset the phone to your account and then it will be linked to it. This will allow you to use your Itunes account to get your content and save your apps incase your phone is broken later.