The document discusses file handling in C++. It defines a file as a collection of information stored on a computer's disk. There are three main steps to processing a file in C++: opening the file, reading/writing information to the file, and closing the file. It also describes different file stream classes like ifstream for input and ofstream for output that are used to read from and write to files. Functions like seekg() and seekp() allow manipulating the file pointer position.