this thread should be in the Help section. Not the pro section.
anyway, the shut down sequence closes various open services, sets the proper logs, closes opened files, commits changes to the hard disk, and clears the page files. Finally it sends the shut down command to the various hardware devices including hard disk which does a the spin down and disk park. Afterwards the power is turned off.
The older PCs didnt have the automatic power off feature in the Mobo and power supply and so shutting down was a manual process. DOS had the disk park command which you had to run mannualy but I guess not many bothered to use it.