Tell your friend congratulations on the new puppy! Here is what I like to call the "new puppy starter pack"!
This is a very general list and it would help if you told us some about the dog.
1. Collar and leash, of course! Do not get a chain collar or a choke collar! I'd go with a classic nylon collar, they're very inexpensive, and my small dog has had one for over 7 years with no issues. Get either a retractable leash or a short nylon leash.
2. Food/water dish. Try to get a set of two, one for food and one for water, and don't get a simple plastic one because those spill very easily.
3. Toys, toys, toys! Different dogs like all sorts of different toys. I'd reccomend a Kong toy, a tug rope, and a puppy-safe plush toy: look for one without stuffing in it.
4. Food! I like Purina's pet food. There's one called Purina Beyond, it comes in a brown bag, and has natural ingredients that my dog adores. I would reccomend asking the dog's vet about what food they reccomend; you might want a puppy-specific food to start.
5. A wire crate! Get a crate that will fit the size of the grown-up dog so you don't have to buy another one when it gets bigger.
6. A carrier! A plastic one that's a reasonable size (not too small or big) to carry the puppy to the vet and other places in.
7. This isn't a physical thing, but try to get the puppy socialized by putting it in a puppy kindergarten class.
Please let me know if your friend needs any help at all! One of my favorite things to do is help new dog owners!