1./*
Theme Name: theme_name
Theme URI: https://client website name.com
Description: Custom theme developed by Development company name. Based on default wordpress theme.
Version: 1.0
Author: Development company name
*/
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It is commented but wordpress read it to recognise the style.css,if you don’t include it at the top of style.css then theme get crash and not get listed in wp-admin.
2.use css use style depth
<div id="content">
<ul>
<li>
</li>
</ul>
</div>
as if you have to apply a style to li tag under content Div the use like this:
#content ul li
{
style paramenters
}
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now this style of
<li> tag will not assign to other </li>
<li> tag in page</li>