[wordpress] Theme Files Organization

This isn’t a strict rule but wordpress will look for these structure/files by default:

assets (dir)
      - css (dir)
      - images (dir)
      - js (dir)
inc (dir)
template-parts (dir)
      - footer (dir)
      - header (dir)
      - navigation (dir)
      - page (dir)
      - post (dir)
404.php
archive.php
comments.php
footer.php
front-page.php
functions.php
header.php
index.php
page.php
README.txt
rtl.css
screenshot.png
search.php
searchform.php
sidebar.php
single.php
style.css

Reference:
https://developer.wordpress.org/themes/basics/organizing-theme-files