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To change the google account on google play / play android store, or replace google account on google play / play android store, follow the steps below:

For Android phone non-rooted
Home back to the first.
click Menu
Heading to Settings-> Application-> Manage Application.
Locate and click Google Apps
Click the "Clear Data", when appearing prompted, "All information youve saved in this, the application will be deleted permanently", click OK
Then press the "Back" and then to click "Synchronize Data" or through, Home> Menu> Settings> Data synchronization, it will display a wizard to insert a new Google account, this wizard also appears when we recently bought a new android handset or when weve just done a wipe through hardreset.

For Android phone is already rooted
Hp must be rooted first.
After in-root, use root explorer.
Insert into the data / system
Delete the file "accounts.db"
Once removed, please in-Restart / Reboot.