This document provides an introduction to sequential files in COBOL. It discusses key concepts such as files, records, and fields. It explains how files are processed by reading records into a record buffer one at a time from disk. The READ and WRITE verbs are used to transfer records between the file and the record buffer. The document includes examples of COBOL code to describe a file and its record structure, open and close a file, and read from and write to a file sequentially.