Can The "Reset All Content and Settings" will remove ALL Apple Accounts?

Good Day,
My mom will give me a Second Hand iPhone 5s.She dont know/forget the Apple ID that its currently stored on the phone,and i said to sign out the apple ID there and she did it.
Now my question is, Is the "Reset All Content and Settings" can delete/remove ALL Apple Accounts?
I asked this question because, one time i read about a question here saying that when he reboot/update the phone that he didnt own first, said that the iPhone asked to input the ID that its installed/stored.
Im curious,worried, and preparing some money to prepare for this.
I hope someone can answer this Question within this week, so i can save money for repair etc.
Thanks in Advance.

No amount of money is going to change Activation Lock. If the device has iOS 7 and you restore it, then you will need the original Apple ID and password used to activate the phone to be able to activate it yourself.
Reset All Content and Settings will not remove Activation Lock. Your mom is going to have to remember what Apple ID was used to activate the device, or it will be useless to you. Apple will not disable it.
It is all on your mother right now.

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