Linux has symbolic links, similar to shortcuts in Win 95. Another important thing to remember about files is that they have permissions associated with them. Since Linux is a multi-user system, different users on the system have personal files which are secured by a password. So all the files are not accessible to all users. Everyone can see only what they are authorised to.
All files have both an ownership and a permission, which control their accessibility.
In linux HELP can be availed just as in DOS version 5.0 and above. This displays all the internal commands. For help on a specific command use the man command. In Unix, man refers to the online manuals, which gets you extensive help including full syntax, options and switches, and in most cases examples. This should be enough to get you started.