I normally go...
Drums:
2 SDC overheads,
1 kick
1 snare (some like 2)
1 per tom (3)
some people will use a separate mic for the hat.

(I have heard some really good ambient drum miking done with just 2 x SM57s, though that was not done by a beginner)

1 mic per vox

one each for the guitar and

2 for the bass (one DI (no effects) and one live) to be mixed together at a later date.

The most critical thing here is mic positioning. A really good idea is getting a pare of very good isolation headphones so that you can use to listen to the feed off a mic whilst positioning it.

Virtual track are tracks that live under the real track that is receiving the input for that channel. They are great for recording a second take but don't add to the number of tracks you can record at once.

The more tracks you want to record simultaneously, the more expensive the bit of kit will be. Also you will get more tracks @16 bit than at 24 bit.

This is why I moved away from the "studio in a box" type kit and started down the computer road. The Studio in a box deals are rock solid and work really well however thy do have many limitations like not being able to work with midi instruments and the number of simultaneous inputs they can handle @ 24 bit.