Folder

Directory
A directory is an area on a disk where files are stored, which may also contain subdivisions known as subdirectories. Modern operating systems like Microsoft Windows and macOS refer to directories as 'folders'.
Folder
A Folder is a digital metaphor used to organize files on a computer, similar to how physical folders organize documents in a file cabinet. Initially termed directories in DOS, the nomenclature was later adopted by Windows 95 and subsequent versions.
Path
A hierarchical description of where a computer directory (folder) or file is located on your computer or on a network.

Accounting Terms Lexicon

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