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I am new to CiviCRM. I just want to know how the back end process works in CiviCRM when a URL hits in browser.
Ex. http://localhost/test/drupal/civicrm/member?reset=1
When I am running this URL in browser what are the .tpl and php,js,css files are running
Also I don't have previous knowledge in CMS Coding and Extentions, Is there a step by step guide to understand CiviCRM
I think you are looking for CiviCRM documentation
There you will find:
In the Developer Guide you'll find pages like Codebase & Architecture which are a good starting point for your initial question.
CiviCRM Stack Exchange (this site!) is a great place to ask specific questions, and you should also join the CiviCRM community over on CiviCRM chat.
