Debian Directory Structure

A description of the hierarchy specified in the FHS

/bin/

Essential command executable (binaries) for all users (e.g., cat, ls, cp) 
(especially files required to boot or rescue the system)

/boot/

Boot loader, kernels and initrd files

/dev/

devices files (e.g., :/dev/null)

/etc/

Host-specific system-wide configuration files (from et cetera)

/home/

Users' home directories

/lib/

Libraries essential for the binaries in /bin/ and /sbin/ 
(library required to boot or rescue the system)