This was actually posted by a user in my forum few minutes ago and i decided to share it with those of us who do not know yet.

It will help if you have a blog that is not managed by only you or if you have a close friend whose blog isn't earning up to $100 monthly , you both can share same adsense account to facilitate the monthly revenue

this is the link to the full article + instruction by the poster
http://obasimvilla.com/forum/webmaster-browsers-server-technology-email-programing-(c-oracle-etc)-seo-internetafiliate-marketing-making-money-online/multiple-users-can-now-use-one-adsense-account-'learn-how'/new/#new

feel very to ask any question here 'cos I have tried it out already