Need very basics docs

[Lakshmanan]

Hi,

I was reading the Packaging guide in wiki.ubuntu.com and made a package
out of hello program. I just followed the steps like a robot. But I
couldnot understand much from that wiki. Certain things are really
confusing. 

When they talk about source, I don't know whether it refers to upstream
author source or the source package (deb,dsc,diff). Also I could not get
the basics of exactly what these repos are for, packaging, building
etc., All I know is I can download a deb of a program and install it in
a system. 

I also watched MOTU video in youtube, he seems to be explaining really
well but he skips the details for beginners like me. Please point me
towards the very basic docs of debian packaging. 

I was reading the debian new maintainers guide
http://www.debian.org/doc/manuals/maint-guide/index.en.html#contents .
Is it ok if I read this doc instead of ubuntu packaging guide ? Are
there very big differences better debian docs and ubuntu docs ?

Please help :)