Set Up an iTunes Account for Your Child Using a Gift Card

By Terri Mauro, About.com Guide

Be sure that you are logged out of your own iTunes account, and that the account name box on the iTunes Store says "Sign In." (If you don't have iTunes on the computer you're using, download it from the Apple site.) Go to the home page of the iTunes store, and click on the link in the right-hand bar that says "Redeem."