In Oracle apps, Oracle has organized all the things in the server according to the application Module. In the Server, Oracle has created one top for each Module. Like For Payables Oracle has Created for the application Top “AP” for Receivable “AR” for Inventory “INV” for Purchasing “PO”. Now under Each Module Top like AP,AR,GL,PO Oracle has created sub folders which are common to all. Reports , Forms , SQL, PLL these kind of folders you will get under each Application Top folder. In reports , you will get the Reports for this Module. In Forms folder , you will get the Oracle Form for this module like that.