Creating Service Accounts for running SQL Server 2008 services

Hi CEans,

I am a beginner to SQL Server 2008 Administration part. I was going through a video tutorial, in which it was told that for running each service of SQL Server, we need to create a new Service account.

Now for creating a Service account in a domain, they used "Active Directory Computers and Users", and provided a slight hint that for creating Service accounts on a stand-alone system, you need to right click on My Computer -> Manage, etc.

Now can anyone please enlighten me upon both the concepts., i.e., is "Active Directory Computers and Users" part of the server version of operating system or is it a third party software dedicated for this purpose.
Also do tell me how to create Service Accounts on a stand-alone system, with Windows Vista Home Premium 32-bit installed on it.

Thanks in advance,
Best Regards.