Maybe we can round this up for you:
1. All system need a browser- Windows has IE installed as a Widows Component. The new user will likely want to start with this browse. As experienced is gained, another browser can be added and the default browser set..
2. All systems need 1 antivirus programs. AVG is good- either free or paid There are free, free--standing versions or those included in a Security Suite. I do not recommend using Security Suites.
3. All system should have at least 2 spyware/adware programs. These also can be free-standing like Spybot Search & Destroy, AdAware 2007, SpywareBlaster, Spyware Doctor and several others. OR one can be included in a Suite and a free standing program can be also installed.
4. All system-in general- should have a firewall. Windows has one, but it only listens to incoming ports. IT is best to have a bi-directional firewall that not only listed at incoming ports, ZoneAlrm does this, either free OR paid, but also at outgoing vote is still out o the necessity on a dial-up connection, but I recommend using a router for it's hardware firewall.
The above are for security programs. You should also have some word processing program, access to a database and spreadsheet. Getting Microsoft Works will give all of these. Ther should also be a good media player available. WMP is included in the Components. These are basics. The user can add more specific programs as the need arises.