Some questions - as I don't know THAT machine.
Do you know whether it comes with more than one hoop size?
Does it work with a USB stick - or only design cards made specifically for the machine? (I sincerely hope it has the USB option.)
What you will need are different types of backing (stabilizer) which are hooped under the fabric you embroider. There is tear-away (used more for woven fabrics) and cut-away (used with stretchy fabrics). They do come in different weights but I would go for the strongest for your first purchase.
Embroidery threads can be polyester or rayon, and there is a wide variety of brands to choose from. Just remember rayon doesn't stand up well to bleach - so not great for dishtowels. (Don't go for cheap Chinese brands that can break every 10 stitches!)
A small curved scissor (or snips) to cut thread under the needle (and any "jump" threads formed during the embroidery) is nice.
An offset tweezer that grips well is wonderful for holding the "jump" threads.
Although you can use the same thread in your bobbin as the top thread it is more economical to buy a much thinner bobbin thread. (Not sure what brands you get there.)
If she wants to work on towelling then a water soluble topping (Solvy) is needed to stop the loopies coming through the embroidery.
That's all I can think of at the moment.
Oh yes. Go and look at
www.emblibrary.com and visit the "PROJECTS" section. She will get wonderful advice on how to work with different kinds of fabric in their "Fabrics 101" tutorials, as well as LOTS of other tips and ideas.
Wishing you both well.