Deploying iOS devices on a large scale can be difficult and time consuming, partially due to the way that Apple handles (controls) the distribution of "apps", both free and paid. One way to make the process easier is for each individual user to setup their own iTunes account/Apple ID so that they can download and install their own free apps. Unfortunately, the process of creating an iTunes account/Apple ID without a credit card is less than obvious.
Apple has instructions that you can follow here,
http://support.apple.com/kb/ht2534
I've also created some step by step instructions with screenshots that may be easier to follow. You can find them at
http://technology.bsd-ri.net/ipad-tips/create-an-itunes-account-without-a-credit-card
Hope this helps
