How to create account in google play store?

You would need a google play account to publish your apps.
As most android mobiles use google play, so publishing your apps in google play will give you lots of advantages.
You need to do a one time payment of just $25 to open your account.
After that you can publish unlimited apps in one account. i.e you do not need separate account for every app. You can publish all your apps in one account.

The process to open a google play account is simple.
You require a google account for this which is free.
You can then search for ‘Google Play Console‘ and then log-in using your google account.
Next, you will be asked to do the payment of $25.
After the payment is successful you will receive an email from google. Then wait for few hours and your account will be ready to upload apps.

You can then upload your apk file for your app. Also, you have to fill other details like app name, description etc. After approval it will be live in google play and available for download.
Apps in google play are secured and trusted.

Also, if you want to learn how to build apps and create income, then you will find details here.