Root Directory

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'.
Root Directory
The top level in a hierarchical computer file system, wherein it contains all the second-level subdirectories on a specific drive, acting as the directory’s initial point of reference.

Accounting Terms Lexicon

Discover comprehensive accounting definitions and practical insights. Empowering students and professionals with clear and concise explanations for a better understanding of financial terms.