Create and setup your Google Developer Account

1. Get started and subscribe to a Google developer account
https://support.google.com/googleplay/android-developer/answer/113468?hl=en

2. Set up User account access
https://support.google.com/googleplay/android-developer/answer/2528691?hl=en&ref_topic=16285

For more information on Google Play:
https://support.google.com/googleplay/android-developer/#  

Add a New Application to Google Developer console

1.  Login to your Google app developer console https://play.google.com/apps/publish and click on "+ Add an New Application" button

In the new pop-up window
2. Select your "Default Language"
3. Enter the Title of your App
4. Click on "Prepare Store List"