Check out example codes for "scss file structure". It will help you in understanding the concepts better.

Code Example 1

> scss
    > base
		> theme									
          |- _richBlue.scss
          |- ...
        |- __base-dir.scss					#Import all base .scss files
        |- _bootstrap.scss        
        |- _variables.scss

    > components
        |- __components-dir.scss			#Import all components .scss files
        |- _header.scss
		|- _ie.scss
        |- _liquid-design.scss
        |- ...

    > global
        |- __global-dir.scss				#Import all global .scss files
        |- _busyloader.scss
        |- _scrollbar.scss
        |- _utilities.scss
		|- ...

    > icomoon								#Additional third party folders
		> fonts
		|- demo.html
		|- style.css

	
    styles.scss					#Import all dir files and third party folders

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