The theme of any website is the base and one of the most important things that a website developer has to take care of. The WordPress Theme is a collection of files that are used to create a design for a website to look colourful as well as organized. The theme development in WordPress can be done easily as it requires mainly only two files.
To make a working copy of a WordPress theme, the required files are: (1) index.php and (2) style.css. If, nothing is mentioned in the admin setting, then the first file index.php is the first file to run. In, the next file style.css, the theme name is mentioned and that is displayed in the ‘admin menu’, within Appearance->Themes. A theme from here can be chosen and that will be displayed in the front. These are just basic details for developing a WordPress theme and a developer with an in-depth knowledge for the same will come up with marvellous themes.