When working on the iPad, "Folders" takes on a different meaning from its use on desktop or laptop computers. Folders on the iPad refer to collections of apps that are stored in a compact space on your home screen. If you are looking for specific documents or folders you have transferred to your iPad, these are stored within the specific apps you used to transfer the files, such as iDisk or Dropbox or a document reader app if you used iTunes transfer. Launch the app you originally used for the file or folder to access your documents. If you are looking to access folders in their true meaning on the iPad, the task is even simpler.
Creating and Accessing Folders
Press and hold your finger on any app on your home screen until all the apps start shaking, and then release your finger.
Hold your finger on one of the apps you want to place into a folder, and drag it on top of another app. Hold it there until the second app icon enlarges into a folder, then release.
Tap into the folder name bar, and type a name for your folder if you do not like the name the iPad chooses based on the type of apps you are combining in the folder.
Open your folders to access the apps inside by tapping on the folder icon. Close the folder by tapping on your home screen outside the folder area.
Accessing Document Storage Folders
Connect your iPad to your computer via the iPad sync cable if you are trying to access the document storage, rather than what the iPad calls "Folders."
Allow the iPad to sync with your computer. If this does not happen automatically, launch iTunes, and when your device appears in the iTunes device list, click on it and then click "Sync."
Click the "Apps" link at the top of the iTunes window. This only appears when you have clicked on your iPad under "Devices."
Scroll down to the "File sharing" section and click on any app within this section. To the right of the app, iTunes will show the available documents within that app and you can manage your files and folders from there. This is only available for some apps. If you are looking for folders of music, books, photos or videos, click on the appropriate links in your device pane for each of these, rather than the "apps" link to access those files and folders.