In a typical organization, there are usually some defaults that are recommended for users in terms of files and configuration. For example, in a company that performs software development, there are likely recommended settings for text editors and version control systems. Files that are contained within /etc/skel are copied into the home directory for all new users when you create them (assuming you've chosen to create a home directory while setting up the user).
In fact, you can see this for yourself right now. If you execute the following command, you can view the contents of the /etc/skel directory:
ls -la /etc/skel
You probably already know how to list files within a directory, but I specifically called out the -a parameter because the files included in /etc/skel by default are hidden (their file names begin with a period). I threw the -l parameter solely because I like it better (it shows a long list, which I think is easier to read...