STEP 1: Create a brand new Gmail Account.
STEP 2: While you are logged into your new gmail account, open another tab and go to youtube.com. You will see a gear icon located between the word "Upload" and your name at the top right hand corner of the youtube page. Click the gear icon and then click on "Video Manager"
STEP 3: You will see a message that reads " You must create a channel to upload videos. "Create a Channel". Click on the "Create a Channel".
STEP 4: In the next page, simply click OK
STEP 5: Again click the Gear icon and the click the "Video Manager" again. Now you will see a message that says "No Videos Were Found".
STEP 6: On the left hand side of the page below the Video Manager, Click on "Channel Settings"
STEP 7: In the page that appears, look for "Monetization" and in front of it you will see "Enable", click on the word "Enable"
STEP 8: In the next page, Click "Enable My Account"
STEP 9: In the page that appear, check all the 3 boxes and click "Proceed"
STEP 10: Click "Got it" in the next page that comes up
STEP 11: Repeat step 6
STEP 12: In the page that appears, look for Monetization and in front of it you will see "View Monetization Settings" click on it
STEP 13: Next page, look for "How Will I Be Paid" and click on it and the information will be revealed
STEP 14: In the revealed info, click on "associate an AdSense account"
STEP 15: On the next page, scroll down and click on "Next"
STEP 16: On the next page, you will see two options, click on "Yes, proceed to Google Account Sign in"
STEP 17: You will be asked to input your password again; enter the password of your gmail account
STEP 18: Select your preferred language if you do not speak English and the click "Continue"
STEP 19: Fill your details in the form that appears. If you select Nigeria in "Country or Territory" Lagos will be automatically entered in the "Time Zone". Make sure you fill your details accurately because any mistakes might be costly.
STEP 20: Once you are satisfied with your details, simply click "Submit my Application" and you will get a confirmation immediately.
STEP 21: Your application is submitted, though the confirmation message you get to know the fate of your application within a week, just wait for like 1hr 30 minutes and check your email, your adsense account would have been approved by then. But if it is not, do not panic, you will be approved before it is 2 hours.