BIOS - It is a set of language instructions used for accessing the hardware of an IBM P.C. like keyboard display,printer etc. These BIOS programs are available on the ROM on dos BOOTABLE under a hidden file called IO.SYS
KERNEL - It causes different BIOS modules for accessing different piece of hardware.The KERNEL is also available on bootable disk under a hidden file called MSDOS.SYS
SHELL - this interface provided under a program called COMMAND.COM .Such a program is responsible for displaying prompt ( eg:-A:> ) .This is not a hidden file. The command processor accepts or rejects, classifies and understands the commands entered at the prompt. This file also helps to load special batch file named as AUTOEXEC.BAT file.
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