Epson Equity IIe User Manual page 116

The screen displays a tree diagram of the subdirectories of the
current directory, for example:
C:\LEDGER
To see a list of all the files in the subdirectories, add the /F
switch, like this:
The screen displays the directory information shown above and
the names of all the files in each subdirectory:
C:\LEDGER
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Using MS-DOS with Your Equity IIe
RECEIV
PAYABL
SALE1989
SALE1990
RECEIV
NOVRECV
DECRECV
PAYABL
SALE1989
NOVSALES
DECSALES
SALE1990
JANSALES
FEBSALES
MARSALES