The document discusses working with files in C++. It explains that files are used to store large amounts of data on storage devices like hard disks. Files contain related data organized in a specific area. Programs can perform read and write operations on files using file streams as an interface. There are three main file stream classes - ifstream for input, ofstream for output, and fstream for both. The document outlines how to open, read from, write to, and close files, and manipulate file pointers to control reading and writing locations within a file.