Factory Reset Protection is the step people skip
Android locks a reset device to the Google account that was signed in beforehand, specifically to deter theft. If you forget which account that was, you can be locked out of your own phone after the reset -- confirming your login details beforehand is not optional.
How this differs from a general reset overview
A broader guide covering iPhone, Windows, and Mac resets alongside Android only has room for one line per device. This guide stays on Android specifically, walking through the Factory Reset Protection check and the post-reset re-setup in full.
Frequently Asked Questions
I forgot which Google account I was signed into before resetting. What now?
Without the correct Google account credentials, Factory Reset Protection will block setup after the reset, and you may need to go through Google's account-recovery process or contact the manufacturer for help.
Does a factory reset remove a SD card's contents too?
No, a factory reset only erases the phone's internal storage -- a microSD card is left untouched unless you separately choose to format it.