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Theme Template Files List
Here is the list of Theme template files recognized by WordPress. Of course, your Theme can contain any other style sheets, images, or files. Just keep in mind that the following have special meaning to WordPress -- see Template Hierarchy for more information.

style.css
The main stylesheet. This must be included with your Theme, and it must contain the information header for your Theme.
index.php
The main template. If your Theme provides its own templates, index.php must be present.
comments.php
The comments template. If not present, comments.php from the "default" Theme is used.
comments-popup.php
The popup comments template. If not present, comments-popup.php from the "default" Theme is used.
home.php
The home page template.
single.php
The single post template. Used when a single post is queried. For this and all other query templates, index.php is used if the query template is not present.
page.php
The page template. Used when an individual Page is queried.
category.php
The category template. Used when a category is queried.
author.php
The author template. Used when an author is queried.
date.php
The date/time template. Used when a date or time is queried. Year, month, day, hour, minute, second.
archive.php
The archive template. Used when a category, author, or date is queried. Note that this template will be overridden by category.php, author.php, and date.php for their respective query types.
search.php
The search results template. Used when a search is performed.
404.php
The 404 Not Found template. Used when WordPress cannot find a post or page that matches the query.