I was searching for some guidance on this and came across a nice paper:
Explained :Structuring Your Solutions And Projects In Source control Using Team Foundation Server
What Files Should Be Source Controlled?
The following list identifies the key file types that you should add to source control. These are the file types that are added when you click Add Solution to Source Control.
Solution files (*.sln).
Project files (*.csproj or *.vbproj)
Visual Studio Source Control Project Metadata (*.vspscc)
Application configuration files (*.config)
Web applications use files called Web.config. Non-Web applications use files called App.config.
Note: At run time, the Visual Studio build system copies App.config to your project’s Bin folder and renames it as Yourappname.exe.config. For non-Web applications, a configuration file is not automatically added to a new project. If you require one, add it manually. Make sure you call it App.config and locate it within the project folder.
Source files (*.aspx, *.asmx, *.cs, *.vb, …)
Binary dependencies (*.dll).
What Files Should Not Be Source Controlled?
The following files are not added to source control because they are developer specific:
Solution user option files (*.suo).
Project user option files (*.csproj.user or *.vbproj.user)
WebInfo files (*.csproj.webinfo or *.vbproj.webinfo)
Build outputs that include assembly dynamic-link libraries (DLLs), Interop assembly DLLs and executable files (EXEs).
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