What service accounts do you need for a SharePoint / MOSS Farm installation, or a simple single-server installation on your dev box?
The answers are many and varied, and the documentation from Microsoft tends to be hard to read and convoluted to say the least – you really really really have to want to trawl through it to get the information you’re after
As far as what service accounts you need, whether they need to be domain accounts or local accounts you can find out from the documentation (obviously), having done that, you can decide to really go to town and plan an elaborate service account matrix or you can use just 2 accounts.
I’ve gone for a middle ground approach (unless needs demand otherwise) and planned a simple set of service accounts, reproduced here, which you can either use as-is for a simple farm deployment, or you can build on for a complex deployment.
I’ve also provided a link to the simplest, most readable document from Microsoft, that I came across while researching my own service account requirements.
Anyway, here’s the links;