Create iTunes account without a credit card 

1. Launch iTunes application on your computer
2. Select “iTunes Store” from the left side panel options; displays iTunes Store home page.
3. Select United States as your location from the country selection drop down menu available at the bottom of the page
4. After choosing the country, click on "Top Free Apps" section
5. When the application’s page is loaded – click on "Get App" button; login window will appear.
6. Click on the "create account" button
7. Fill out US address details and click on continue. If you don’t know any valid US address you can use Apple US retail store address by pointing your browser to http://www.apple.com/retail/ and choosing a store from the list available in the page
8. After submitting valid US postal address details, iTune Store registration takes you to payment mode page.
9. Here choose the option "None" and finish the registration.
10. You will now see the congratulation page.You’re done! Your iTunes Store account is created without credit card and from now onwards you can download all the free applications available to US users from any country.

How to set system preferences

1. Setting restrictions (YouTube, install apps, location, Safari, iTunes, explicit iPod content)
• On the touch, tap Settings>>General>>Restrictions. Next, tap Enable Restrictions and enter a four-digit code. This will let you lock the settings. Now, you’ll have several features you can switch off. These are Explicit iPod Content, Safari, YouTube, iTunes and Installing Apps.