Creation of files and operation of the files will be supervised by the operating system. Hence, you should create a new file based on the rules laid down by the operating system. DOS cannot tolerate spaces in a file name while Windows accepts space also in the file name. You will create different kinds of files in a computer which include documents, spreadsheets, images, sound files and video files. It is quite natural that you would like to create new folders and store files in folders as per your convenience. Working with files and folders is made easy by creating them in a systematic way.