For SharePoint 2010, I wrote a post that covered some typical service accounts that you might need along with suggested names. I wanted to update the list for SharePoint 2013 as I get asked these questions a lot by people new to installing things. This list is of course open to debate but this is typically what I personally am going to start with when setting up a new multi-server SharePoint 2013 farm. Did I miss anything? Do you have any suggestions? Leave a comment!
Here is the list I typically start with. I have included a brief description of what the account is used for and the required permissions.