Bike Components
The first thing you need to realize is that a bicycle is not a monolithic entity, but a collection of components which may be interchanged at will. And when you buy a new bike, you can specify which components you would like to make up your new vehicle. Of course, if you have a bike already, you can still buy any of these items as upgrades or replacements. Here are a few of the components you can probably feel comfortable specifying as a relative newcomer.
Saddles
The saddle (seat) is probably the most important component on your bike. There are many styles of saddles differentiated by the type of riding you do, your gender, your anatomy and how much you want to spend. Here's a look at some of the various saddle types and their characteristics. Only you can determine which saddle fits you best!
Handle Bars
Handle bars are another component which directly affects your riding comfort, and your local bike shop can help you with the ergonomic issues. 
While they come in every conceivable shape, there are three most common styles: drop bars for road riding and greater speed, straight bars for many hybrids and mountain bikes, and traditional bars which sweep around the side a little for English Roadsters and comfort bikes with more upright sitting positions. Hand position is a critical issue, since the weight placed on hands and wrists can cause numbness. The more positions the bar allows you for your hands, the better. Drop bars 
give you a down position and an up position and you can also move your hands along the top of the bar for variety. Straight bars give you only one position and it's not a very good one. If you opt for the straight bars, you may also want bar ends, which allow you to pull with greater force (when pedaling uphill, for example) and, more importantly, give you a choice of hand positions for comfort. Bar ends come in many shapes and sizes. Traditional bars give you the most natural and comfortable hand position to begin with, and you can use the center of the bar as well.
Tires
The kind of riding you'll be doing has a direct bearing on the kind of tires which will perform best. Thin, smooth tires provide less rolling resistance and are optimum for purely road riding, while wide, knobby tires have better grip on loose surfaces and are better for off-road. Between these are touring tires, which are a little wider and have more tread than road tires. Touring tires usually provide a higher level of puncture protection and sacrifice a little speed for security - they will allow you to go on dirt or stone trails with confidence. However, tires come in all styles, and the choices are nearly infinite.
Other Components and Systems
Frames, forks, brakes, crank sets, cassettes, shifters, wheels, hubs, deraileurs, chains and many other goodies may be selected from hundreds of alternatives, but until you get to an advanced level, you probably won't want to mess with those. Bike engineers put groups of components and systems together for a reason, and until you know better, it's wise to stick with their recommendations. Your local bike shop can help with questions in this area. There will almost always be an additional charge for these upgrades, as well, so it's easy to bust your budget with flights of component fancy.
Accessories
There are more kinds of accessories than you can count, most of which are fun and some of which are actually helpful.
There is a blinding array of options at all price levels; as usual, you get what you pay for. Here are some basic accessories you might consider:
Kick Stand
Don't be surprised if this doesn't come with the bike. If you want to avoid dropping your bike on the ground or finding something to lean it against every time you stop, consider getting one.
Lock
You know how it works. If you buy a lock you'll never need it - if you don't, your bike will get stolen the first day. You really need to protect yourself from the everyday grab and go thief. A good cable lock should do until you get into serious riding.
Lights
If you ride at night 
or could possibly get caught riding at dusk, you need headlights and taillights to keep you visible to traffic. Lights come in all varieties; consider super bright LEDs for both front and back, and a much more powerful headlight if you tour or commute.
Horn
You need to let both autos and pedestrians know where you are, and a horn is a good option. A loud signal like an air horn will work for cars, but you may want something less powerful
for pedestrians. Where and how you ride, as always, will help you determine what you need. It's also required by state law.
Water Bottle Cage
If you're going to be riding very far, water is essential. And the most efficient way to carry it is with water bottles mounted in cages, although back pack-style hydration systems are available. Cages can be mounted nearly anywhere on your frame and come in an unbelievable variety.
Luggage
You'll likely be wanting to carry other things, as well, like your riding tool kit. There are a wealth of options for luggage: under seat bags, handlebar bags and frame bags attach directly to the bike without needing any additional hardware.
Mirror
A mirror is a good idea. Certainly a left side mirror and possibly a right side mirror as well. Handle bar mirrors are the most popular option, but you can also get small mirrors to attach to your helmet or glasses.
Computer
Nobody absolutely needs a accelerometer, but it's one of the most fun gadgets you can add. It gives you current speed, a trip odometer, time and total mileage so you can keep track of your mileage over the year.
Apparel
You don't have to dress like a superhero in multi-colored spandex just because you're riding a bike (unless you want to). However, there are good reasons for some of the clothing you see on riders. Some have to do with comfort, some have to do with safety.
Helmets
If you value your brains, wear a helmet. It may look dorky and feel funny for a while, but by far the most frequent kind of bike accident is the rider losing control and flying 
over the handlebars, and for this, a helmet works really well! In addition, studies show that properly fitted helmets reduce head injuries by 85% in all kinds of bike accidents.
Helmets all have to meet the same safety standards, so it makes sense not to spend a lot of money here. Fit is the most important thing, however, and more expensive helmets will have more sophisticated fitting systems (which will feel and be more secure). Some even have bug nets to keep unwelcome visitors from dropping in. The helmet should have plenty of vents to allow air to flow through. A bill is also good, to keep the rising or setting sun out of your eyes. White is a good choice for color - it is very visible in traffic (plus it goes well with every other color, if that's important to you).
Shirts
Shirts should be bright. Your upper body is the most visible part of you in traffic, and you want to make sure all the cars around you know you're there. The bright, multi-colored shirts many bikers wear are actually not best. Up close they look nice and bright, but at a distance of 30 yards, the many colors actually have a camouflaging effect. A single colored shirt has greater visibility and communicates the shape of a human body better. Something to consider: 10% of the population are color blind to red - they see it as black.
If you're going to be riding around the neighborhood, any shirt material is OK. But if you're riding fifty miles or riding ten miles really fast, you'll want artificial fabrics which wick away sweat. To parrot a ubiquitous commercial slogan, "cotton is the enemy."
Jackets
When it comes to warmer clothing, layering is the answer. Just make sure the sweat-wicking layer is on the very inside and the bright layer is on the outside. Get a bright jacket or use your rain jacket. Between the two you can use regular clothes, like t-shirts, sweat shirts or fleece.
Pants
Again, for a little cruise after dinner, anything works. Or, you could get a pair of those Lycra biking shorts which wick sweat well and fit tightly on your leg. You can wear regular shorts with pockets over these, as I do. Some riders, especially mountain bikers, prefer baggy shorts, which include their own tight Lycra-like lining.
Long pants tend to get caught in the chain and get dirty - they make Velcro bands to keep your pant cuff (the one on the side of the chain) tight against your ankle.
Shoes
With shoes, anything goes. People ride with hiking boots and flipflops. Sandals are very popular. Athletic shoes are perhaps most common - make sure you double or triple tie your laces so the loops don't get caught in the sprockets. Footwear with a relatively stiff sole works better.
Rain Gear
If your ride is going to be short enough that you can beat that thunderhead back home, don't worry about rain gear. But for the rest of us rain is a natural part of the biker's world. You can get cheap plastic ponchos or jackets in very tiny packs to keep with the bike at all times.
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