How to transfer single device from one iTunes account to new iTunes account on another computer?

I have been successfully using a single iTunes account to sync & back-up two different iPhones.
One of those iPhones belongs to a now ex-boyfriend (no longer living with me), and naturally he would like to transfer the back-up data for his device to a new iTunes account (Apple ID) on a different computer.  While ongoing be able to sync, backup and update software for his iPhone on his computer.
Is this possible?
I understand that recovery of the current media on his phone (i.e. apps, music, photos, etc.) that are all stored on my computer through my iTunes account will likely not be possible, but he doesn't want to erase all the important data/content (i.e. contacts, calendar, etc.) on his iPhone without being assured that a previous back-up can be successfully restored using his new iTunes account/library.
I'm aware of the back-up location & files for his device and can provide those to him on an external USB drive, but can someone please advise exactly how the restoration/procedure should work?  Or is there an alternative?

That's kind of a strange way to things, even if it's what Apple told you to do.
Do this.
- Access your *local* library
- Go to iTunes->Preferences->Advanced
- Select "Copy Files...." and "Keep iTunes Media File Oroganized"
- Locate the files you want on the external disk
- Drag them into the "Library" area of your sidebar
This will put the files in your local library and copy them to your MB.
They will still be on your external hard drive. You will have to separately delete them from that library if you want to.

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