First of all, welcome to the community! I hope you enjoy yourself here.
Second, I doubt that Google would ban your friend for having multiple accounts. They just don't want you signing up for, lets say [email]googleadmin@gmail.com[/url] or [email]billgates@gmail.com[/url] and selling them to someone, or using them to send spam and stuff.
The same wouldn't go for AdWords or AdSense since they pay you to show adverts for them.