What type of equipment shall I buy?

I want to start my own Voice-over Business at home and I need to know from those great Tech Saavys out there what do I need to do to prepare my room to work on, the brand and type of equipment that is affordable and would have a high quality of recording, a brand that can work with my regular computer that is not Apple.

Someone told me that all I need is earphones with a microphone, is that right?

If yes, What brand?

Thank you so very much in advance for your advice!!