Accounts for installing CMS 7.6?

Hello,

I would like to know the accounts needed for installing CMS 7.6 (recommended).

I've installed Windows Server 2012 R2.

I've installed SQL Server 2012 SP2 running under "sqluser" and "sqlagentuser" normal accounts.

I will execute SIM as Administrator.

But, which other accounts do we need to create? i.e. cmsuser

Which privileges must we assign to them? (i.e. can be a normal user or an administrator one)

Is necessary to create other accounts? (like one for accessing the database)

Is there any tutorial about accounts?

Thanks.