This document provides an introduction to programming languages and variables. It explains that a programming language acts as a translator between a programmer's instructions and the computer's machine language. It also defines what variables are in programming - namely, that they are names that store and represent values like numbers, text, or true/false states. The document gives examples of how to declare variables in Visual Basic by specifying their name, data type, and assigning an initial value. It also shows how to display a variable's value using a message box.