I would suggest reading up on the laws in your state (and any state that you boat in) as some have different rules. For instance I just discovered last year that IL requires you to carry a whistle that can be heard for at least 1/2 mile. I'm not sure if its required in all states, but many require a throwable flotation device SEPARATE from the individual PFDs needed for each person on the boat.
Other than the laws and what others have mentioned, the only thing I would add is a fire extinguisher.
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Thread: Additional items for new boat
02-13-2014, 10:52 AM #52013 Outback V
2003 SeaRay 182 -- gone but not forgotten...