Make sure you read over the guidelines to follow. That has everything you need to know about getting accepted.
Here i have few guidelines that can help you open your adsense account without getting rejected. http://www.guidetoearnmoney.com/adsense/4-guaranteed-adsense-account-approve-tips.html
Well, Firstly you'll need a blog with some good White-hat traffic. Then apply for Google Adsense Account. For approval you'd have to wait for 2-3 days for them to verify your blog and your content. Avoid posting irrelevant content, or copy paste content, that increases your chances of being rejected by them. Happy Earning.
Follow all Google Webmaster Guidelines. Get daily unique visitors above 100 per day. Most of them should come from Search Engine. Put Privacy Policy n other legal notice. Do some SEO. Then apply for Adsense. 90% chance, u ll not be rejected if u follow all these rules. Yesterday, Google has revised their new application process. Check here : http://tech9x.com/news/adsense-new-publisher-application-process/179/
you have to create a blog or website that automatically will need you create an account during you create your website.