Multiple itunes accounts

Hi, could someone please help me.
I have a MacBook Pro and an iPhone 4S linked via iTunes.
I bought my Mother an iPad (1st gen) a while ago and have until now used my iTunes account on my Mac to sync etc.
Just given her my iPhone 3G and want to set up her own iTunes account of sync directly with iPad only problem is that she doesn't have a laptop or computer.
Can I have multiple iTunes accounts on my MacBook? i.e. sync 3G phone/iPad via an account for her and mine original one for my 4S?
Thanks!

Obtain an Apple ID for your Mother. Then she can use your computer but with her own unique ID. Or she can use her iPhone or iPad. You could also setup home sharing on your computer. Please read this Apple KB article which explains how to setup sharing.

thank you, appreciated..