It will ask you to create a new Google account. In the first name/last name boxes, you'll have to provide someone's name. It can be anyone who works for or is associated with the company. Do not use your personal email address, though, if you are creating a YouTube account for a company you work for. It's also not a great idea to use your own name unless you own the business or are likely to stay put for a ong time.
Instead, you could use a variation of your name or someone else's at the company just to create the Google account you'll need to administer your Google+ pages and other Google business services. You might ask your boss for advice on the name and email to link to the Google/YouTube account. Whatever you decide, you likely will want to be able to pass along the sign-in information to colleagues, without worrying about compromising apersonal account.
Google may send an email to the address you provide, with a link seeking confirmation of the email address. So be sure to provide a valid address.
User Name Choice is Important
Select a USERNAME that reflects your company or brand. Don't use the name of the person you entered in the user name field, rather, this is where you can enter a brand or company name. This will be the username for both your Google account and your YouTube account, so choose wisely. Try to make it short and memorable, avoiding numbers, for example
You don't have to provide a mobile phone number--you can safely skip that step, though it's helpful for retrieving lost passwords and unlocking frozen or hijacked accounts.
Skip the Profile Set Up
When you've created the new Google account, skip the step that asks you to set up a new profile associated with your Google account. Any profile you create here will be linked to the name of the person you put on the account, not to the name of the business for which you are creating a YouTube account and video channel.
Now that you've created a new Google account by going through the YouTube home page, you've also managed to register for YouTube, because Google automatically linked your new Google account to its YouTube service.