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Can I share an iTunes account with multiple devices?

Update:10-11Source: network consolidation
I had an iPhone 3GS. Just upgraded to an iPhone 5C. I'd like to save the 3GS for our daughter to use as an iPad Touch. I realize that I'll need to wipe the 3GS clean and start over with new apps for her. I have a few questions:
Can I use my same iTunes account for both devices, or must I create a new iTunes account for my daughter's app and music purchases?
How do I change the device name in iTunes, so that her iPhone no longer bears my name?
Also, can I sync both devices on the same computer, or is it better to use different computers for the two devices?
Thank you!

The Best Answer

Any of the above will work, depending how you would like to set it up.
Given that kids tend to eventually grow up and be independent, the best long term answer for most people is to let her have her own account and her own library as soon as she can handle it.  Keep in mind that content purchased from the iTunes Store is permanently tied to the account from which it was originally purchased, so separating later is a challenge.
If you want to sync multiple devices to the same library, that will work.  Or if you want separate libraries (as I would recommend), they can be either on separate computers or on separate Windows user accounts on the same PC.
For the name change:  Connect the device.  When the name appears in the left sidebar of iTunes, highlight it and change it.