IN win 8.1 you/she probably has something called a Microsoft ID. Generally speaking it would have asked for one when setting up the computer. That is what the computer is looking for. If she does not remember the ID one way to get back in is to do a reset to factory which would make the computer exactly how it was when she got it. She would have to install all of her apps and the data would be gone but it would give her the opportunity to set up the computer again. If she remembers what the email address is for the MS ID then she can go to the below to reset the password
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