Like windows Linux has a divided folder structure grouping similar files together.  Here is a list of what I have found so far:

  • Root Folder:
    • /
  • Contains all the basic binary commands to use a minimal system:
    • /bin
  • Contains binary commands for the super user:
    • /sbin
  • Contains Boot Loader, Kernels, and initrd
    • /boot
  • Add on Application Software Packages
    • /opt
  • User files:
    • /home
  • Temporarily Mounted Filesystems:
    • /mnt
  • Mount point for removable media:
    • /media
  • The home folder of the super user:
    • /root
  • Configuration Files: (Stands for: Editable Text Configuration)
    • /etc
  • Documents Kernel and Process Status: (Example: cat proc/cupinfo)
    • /proc
  • Software libraries for /bin and /sbin:
    • /lib
  • The temporary folder: (Gets emptied on reboot)
    • /tmp
    • /var/tmp
  • Contains various files used by the OS: (Example: Databases, Email, Logs, Websites, ect.)
    • /var
  • Used to extend system operations: (Stands for: Unix System Resources)
    • /usr
  • Contains files related to physical devices:
    • /dev

References:

https://wiki.debian.org/FilesystemHierarchyStandard