Here's a good place to start:

Microsoft TechNet - Plan for administrative and service accounts  (Office
SharePoint Server)
http://tinyurl.com/3bkbdq

Thanks for the quick reply. Are any of them automatically created
during install?

No, I don't believe so. Most of the permissions are automatically set during
install, but the accounts  themselves will need to be created. Throughout the
configuration, you'll be required to specify the appropriate account usernames
and passwords. If you're using Kerberos vs NTLM, there's some additional manual
setup required.