What should I buy for first recording device?

Your "requirements" is exactly what I am doing.

If you have medium level PC with a normal soundcard you don´t need invest there.
There are several useful "free" mulitrack recording SW as
Audacity, Kristal Audio Engine, Reaper 0,999.

To connect a electric or electro/acoustic guitar to the PC soundcard (line in) you need some sort of medium level(line level) amplifiers. To record a pure acoustic guitar with mics you need a mic (hi gain) pre-amplifier. A 6-8 channel analog mixer (type Behringer UB802) will have all of these amplifiers plus mixing possibilities.
If you want more than a "clean" sound out of the electric guitar you need some sort of FX device (i.e. guitar pedals of all kinds or a digital virtual amplifiers of all kinds, behringer V-Amp 2 is just one) between the guitar and mixer/soundcard. If you have a Guitar amplifier with effects you could connect the amplifiers headphone outlet to mixer line in.

To record a pure acoustic guitar you need microphones to connect to the mic input of the mixer or mic pre-amp. A small membran condensator mic is best for that purpose but a good dynamic mic will do.

Plus you will need a microphone stand and several cable of different sorts.

A behringer UB 802 mixer costs around $40 and behringer XM 8500 mic cost around $20.
A simple microphone stand costs around $20.
And I think you need cables for around $20.
I.e. a useful home recording studio will not cost you more than $100

For a good sounding system under 300, you could get a combination of the following, again assuming you already have a decent PC setup. For a good quality sound you could simply get a decent mic and preamp, and run that straight into the computer. A single-channel mic preamp would run about 60 dollars, and a mic wouldn't run over 100, no matter what you are looking for when starting out. I currently use a Marshall MXL 990 for acoustic guitar, and a Sennheiser e609 for electric guitar amps and cabs. In a relatively quiet recording environment, both of these mic's sound great for their specific application.

The ART Tube MP Project Series Tube Microphone/Instrument Preamp runs about 65 dollars on musiciansfriend.com, the MXL 990 at 70 dollars, and the e609 at 110. The MXL 990 also sounds amazing for vocals with the same preamp, so if you are looking for the highest possibly quality going into your machine for under 200 bucks, I'd say go for one of those combos. You will also need an XLR microphone cable and a cable that will connec tthe output of the preamp to the 1/8" input of your soundcard, but those two cables shouldn't run more than 20 or 30 dollars.

I use a Line 6 Toneport UX2. I don't sing, but this can certainly support mikes. It also does a variety of amplifier models and effects, so it is pretty much a single box solution. The UX2 is about $200, UX1 (which only allows one input at a time) is under $150.

i also use a toneport ux2.Incredible peice of kit for the money and really easy to set up and use.