If you want to set up an iTunes account you have to enter a means of payment, but what if you don’t have a debit or credit card to do this or you want your children to have an account and you want to control their spending, you could do this by giving them gift certificates. However, there is a way around this where you can set up an account with the option to choose none as a means of payment. Going to iTunes no creating an Apple ID will not work.
See the video below to see now to do this. If you need to restrict children or give them a monthly allowance on Apple devices and iTunes click here to see how to do this.