Scoping Roles

One area of WordPress that always gets me into trouble is working with roles. Is there a definitive guide in the wild that shows explicitly what access each default role has? I am at the point where I like the idea of setting up a super admin and then applying a reduced admin to everyone except the subscriber. By doing this I know what each role permissions have been removed, where in other roles I find it really hard to know what they have in the first place…