Download apps without google account for work device I need to setup an android device for work. I've never done this before (for a work environment), so I was wondering: is there a way to use the playstore (the new owner will probably need whatsapp and other apps) without a google account? 

Should I make a new google account for every device? 

We don't use gsuite.
To connect to play store you need a google account. But you need not have separate accounts for each and every device. You can connect to many devices from one account. In this case all you have to do is logout from your account and tell the other user to connect with his/her account. Then the user will be able to use whats-app etc.