Once you have plugged in the power and connected it to your TV with the included HDMI cord, the box will power on.
Use the circle navigation button to go down to the area where you will see two icons, one says settings the other says Network Settings with a question mark. Click on the one that says Network Settings. Pick your WiFi network from the list and put in your WiFi password.
Once done, scroll back up and go into Kodi and enjoy!
If you want to download/purchase anything from the google play store, you will be asked at that time to put in your google account. It will also be needed to automatically upgrade kodi in the future. While it is not mandatory that you add a google/gmail account, but it is HIGHLY suggested.