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NOTE: Now, to get to the store settings, you need to go to "iTunes", and then "App Stores".
This Video covers changing your Apple ID on your iOS device so that you may use the App Store.
It also covers creating a new account on both Phone/Pad and PC, and signing in to this new account on the Phone/Pad.
It finishes with a quick guide to updating apps, including a clause about updating previously purchased apps from another account (you may need to delete and re-install those apps on the new account if you can't update, or use the old account if you don't want to delete).
Sign out from the original Apple ID
Create a new Apple ID on the phone
Create a new Apple ID on a computer
Signing in from an existing Apple ID on the phone
How to update apps on the phone