How to transfer content to new iCloud account?

Question

I have a friend who had her iPhone with the iCloud account setup with her son's Apple ID/account.
The son has been kicked out.
The iPhone/Apple ID associated with the iCloud account as well as all the things that go with the Apple setup are all associated with the son's iTunes/Apple, iCloud account, but she has the phone under her name, etc.
How does one transfer all of the music, pictures, e-mail configurations, settings, apps, etc. EVERYTHING that was purchased and part of the iPhone content, even though it is associated with the son's account?
Step by step would be appreciated.
THe biggest issue as experienced in the past performing similiar tasks is when you plug the phone into a computer, it syncs with iTunes, and need to know how to associat that as an additional proble (for the new account).
Appreciate any help.

Answer 1

There are two issues you are discussing : itunes store account and icloud accounts - they are different.  As for itunes store purchases, they are forever associated with the ID used to buy them.  You cannot transfer those purchases to any other account.
As for icloud, to get the Apple data (contacts, reminders, etc.) to another account do the following.  Note that for emails, its easiest to use a computer, go to the icloud account in the Apple Mail client and drag all emails to another account or location on the Mac.
Moving Apple data from one icloud account to another...
When connected to the account you want to GET data from, Go to Settings>iCloud and turn all data that is syncing with iCloud (contacts, calendars, etc.) to Off. 
When prompted choose to keep the data on the iPhone. 
After everything is turned off, scroll to the bottom and tap Delete Account.  Next, set up a new iCloud account using a different Apple ID and turn iCloud data syncing for contacts, etc. back to On.  When prompted, choose Merge.  This will upload the data to this new account.
Note that this only affects the "Apple data" like contacts, calendars, reminders, etc.  Many third party apps also use iCloud to store data files there.  These files may be lost in the process, unless the apps also keep the data locally on the device.
NOTE:  Photos in the photo stream (if you use it) will not transfer to the new account.  It is advised that you save the photos to a computer before performing the account switch.