Actually there is not such thing like best acoustic guitar, the best guitar band and model all depends on you. You must know what music styles you like and what guitar sounds you like. You can do some research online, read the guitar reviews and go to some local guitar stores to test and feel the sound from the guitar you intend to buy.
Here I just want to talk about some brand models I often recommended to my students and other guitar beginners.
Yamaha FG700S: Yamaha makes a lot of guitars that affordable for beginners with decent sound. FG700S is my best-loved. It is a general or versatile guitar, this is very great for beginners who are not very clear what music style they want to learn firstly. The guitar body top is solid Sitka spruce. The solid wood top makes better sound than laminate top. You can check out the price and features of FG700S here.
Takamine GS330S: Like Yamaha, Takamine is a Japanese guitar company. They also have low price Jasmine series for beginners. I don’t recommend you buy Jasmine series if you have enough budgets because Jasmine has a laminate top. Go for the GS330s, it has a solid Cedar top, cedar is a kind wood that make better sound when aged. So if you buy Takamine GS330S and keep it for a long time, the guitar will sound better and better. For more details features and price, check out here.
Hope this article can give you some help when you shop your beginner guitar.