Restarting an accounts or Creating a new one in one device

I been thinking that it could be better of we can reset out accounts, so that if we made something wrong and wanna restart our accounts and start a new beginning. Or we can like, make a new accounts cause the old one is made wrong. Well that what I got to say. Thank You.

You can create a new account with one device. HOWEVER, it entails resetting your device to factory. "set up as a new device". you lose all your apps and stuff and have to re-download em all. Back-up your device before!