In order to submit applications to the Android Marketplace, you must first register a Google account, and then register for both a Google Checkout account and Android Developer account. All of these accounts utilize the same username and password combination and the process is quite straightforward. Membership is paid, and starts from $25 USD (or equivalent), and is a one-time payment.
To register, first open up a web browser and navigate to http://market.android.com/publish. You'll be asked to log in to your Google Account (as seen in the following screenshot). If you don't have one, then this is the stage at which you need to create an account.
Once you've completed the sign in or registration process, you'll then be asked to provide your Developer/Publisher details. After that, you'll be required to pay the US $25 registration fee. That's it—simple and straightforward! You can now start to create and upload applications to the Android Marketplace.