Changing Your Account Information Using An iPad
Go to Settings > General > Reset, then tap Erase All Content and Settings. This will completely erase your device and turn off iCloud, iMessage, FaceTime, Game Center, and other services. If you’re using iOS 7 and have the Find My iPhone turned on, your Apple ID and password will be required. Now, you can change the ownership by creating a new Apple ID using your name and the password you desire.