Hi my name is ***** ***** I will be the expert working with you today to help and resolve the problem you have posted.
What is the make and model of the phone you want to setup Microsoft account on?
do you have a Microsoft account already working?
you will have to setup an account first. are you chatting with me on a computer?
sign up for Microsoft account click on the bottom given link.
Its very simple to follow the link and the steps i gave you will have to make sure that the phone has active internet connection and then you will be able to follow the steps to sign in if you want i can walk you through.