opening up a wall between 2 rooms

Hi my name is Kris and I'm new here, this is my 1st post actually. I'm fairly handy but am by no means a handyman. My wife wants to open up 2 rooms in the basement with a window size opening. I don't believe the wall is a load bearing wall since most of the houses in my community didn't have finished basements with seperated wall and think the previous owner just put the walls as they finished the basement. I got a stud finder and have located the 2x4's in the walls. I was going to cut through the sheet rock to see exactly whats behind the wall which i believe is nothing except for one electrical outlet which i don't see as being a problem as I can always reroute that or just get rid of it and put a closed box inside the wall. I got a reciprocating saw for the 2x4's. Do I need to do any kind of framing work for my opening? I'm kinda clueless after I make my opening. What kind of materials should I use to finish the opening? Would I be better with a wooden frame or should I use sheetrock for the finish? Sorry but I don't know what would be best and havent had much luck searching online for answers. If anyone has anything to chime in here I would appreciate it a lot. Thank you all in advance and please :help:

Well you came to the right place. There are plenty of folks here who gave advice in the past, just search finished basements with the search button at the top of the page.
Here is one http://www.houserepairtalk.com/f45/finishing-my-basement-3989/

Read up, and ask again. Your project sounds like it is very possible, usually you have beams in the basement, but some walls do hold weight. I would remove an entire sheet, and see what is behind the wallboard.