The document discusses sequential file handling in Visual Basic. It describes how to create and read files using the Open, Print, and Input statements. It also introduces the Common Dialog control, which allows displaying standard dialog boxes for opening, saving, and printing files. The control simplifies file operations by handling dialog display and file access through its methods like ShowOpen and ShowSave. The example program demonstrates using the Common Dialog control to open a file, read its contents, and save text back to a file.