The document discusses structures and classes in C++. It explains that structures in C++ allow grouping of related data items but do not provide data hiding. Classes in C++ address this limitation by allowing data and functions as members, and designating some members as private. The key aspects of a class include its declaration with data and function members, creation of objects from the class, and accessing members using objects and dot operator (for public members) or within class functions (for private members). Static members are also discussed which are shared among all class objects.