Steps to follow in transferring my Xbox account to my Xbox One

Hello, I used to play a Xbox 360 and because of my final year exams I had quite a long break, however, I still have an active Live Gold Xbox account. Lengthwise, with my existing subscription on my Xbox One, is it possible to sign over or transfer My Xbox Live Account to Xbox One? What are the steps to follow systematically in completing this task? I want to assist a friend in solving such task. Thank you.
