Creating a Google Adsense account is easy but the approval of new account will take time as Google will approve accounts manually. You also need to have a website or blog in order to be approved by Google.
Here are the steps in opening a Google Adsense account:

I recently received an email from a friend who just started a blog asking me how Google Adsense works. She was planning to add Adsense to her blog to make money and generate income from blogging.
I also realized that there are a lot of newbies out there who also don’t know how Google Adsense works. [...]

You can read online many testimonies of the fabulous riches that is made with Google Adsense. Some claimed that they made millions by just posting Adsense ads in their site or sites. Google Adsense have dominated the internet marketing business. And is now one of the easiest way to make money online. Even a simple [...]