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The language you write and speak has structure: for example, a book has chapters with paragraphs that contain sentences consisting of words. Programs written in Visual Basic also have a structure: modules are like chapters, procedures are like paragraphs, and lines of code are like sentences. When you speak or write, you use different categories of words, such as nouns or verbs. Each category is used according to a defined set of rules.

The Basics: How Programming Works

http://msdn.microsoft.com/en-us/library/ms172579(v=vs.100).aspx