Set Up an iTunes Account for Your Child Using a Gift Card
By Terri Mauro, About.com Guide
10 of 10
Check account information and set preferences.
Starting an iTunes Account With a Gift Card - Step 10
Screenshot of Apple iTunes application
When you go back to the iTunes Store, it should have your child's account name and the amount of the gift certificate showing in the top right-hand corner. If you like, you can go into the iTunes "Preferences" menu and make adjustments, including setting parental controls that limit what material can show up in the store. Now you're ready to let your child go shopping. Add to the account as you like, through allowances or e-mailed gift certificates used as rewards.