You can setup SharePoint 2013 following the pretty good guide Setting up a Single-box SharePoint 2013 Virtual Machine (in alternative to the raw TechNet guide How to: Set up an on-premises development environment for apps for SharePoint).
For the creation of the proper accounts (for both SQL Server and SharePoint), you can follow the articles below:
After that, for App development you need to follow:
The installation of SQL Server requires .NET Framework 3.5.1.
Installing this framework on Windows 2012 (both standard and R2) is not easy, there is something wrong with the setup.