These steps will give you a general over of the basic principles of working with assets in Unity.
An asset is representation of any item that can be used in your game or project. An asset may come from a file created outside of Unity, such as a 3D model, an audio file, an image, or any of the other types of file that Unity supports. There are also some asset types that can be created within Unity, such as an Animator Controller, an Audio Mixer or a Render Texture.