Understanding Linux Directory Structure (File System Structure)

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For more detailed explanation: refer to theGeekStuff blog

The most convenient way to know what each directory is about is to open Terminal and type this command:

man hier

Notes:
/bin: where binary programs live.
/boot: special programs that start the system when you turn the machine on
/dev: all the “device” listings for hardware of every conceivable flavor, along with some “imaginary” devices

Source: http://www.linuxquestions.org/questions/linux-general-1/what-does-etc-stand-for-337575/